Simple valuation of compounded deferred tax assets using a binomial algorithm

Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In a company's balance, it usually refers to situations where it has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latte...

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Bibliographic Details
Main Author: Silva, J. (author)
Other Authors: Souto, N. (author), Pereira, J. (author)
Format: bookPart
Language:eng
Published: 2022
Subjects:
Online Access:http://hdl.handle.net/10071/26048
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/26048