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portada Improved Methods for the Valuation of Deferred Tax Assets
Type
Physical Book
Author
Publisher
Language
English
Pages
52
Format
Paperback
Dimensions
22.9x15.2x0.3 cm
Weight
0.09 kg.
ISBN13
9786203410259
Categories

Improved Methods for the Valuation of Deferred Tax Assets

João Marques Silva (Author) · Nuno Souto (Author) · José Azevedo Pereira (Author) · LAP Lambert Academic Publishing · Paperback

Improved Methods for the Valuation of Deferred Tax Assets - Silva, João Marques ; Souto, Nuno ; Pereira, José Azevedo

New Book Imported to South Africa
Delivery: 15 Oct - 23 Oct Shipping: 13 to 14 business days.
R 799
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Synopsis "Improved Methods for the Valuation of Deferred Tax Assets"

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 the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses. In fact, accounting and tax losses may be used to shield future profits from taxation, through tax loss carry-forwards. DTAs are contingent claims, whose underlying assets are banks future profits. The correct approach to value such rights implies necessarily, the use of a contingent claim valuation framework. One common practice consists in valuing DTAs as though they would be used at 100% without even discounting for the time value of money. Another common procedure consists in considering a subjective "valuation allowance", valuing the deferred tax asset as a certain percentage of the corresponding maximum value, according to future expectations on the company's financial performance. The purpose of this book is exactly to propose a precise and conceptually sound mathematical approach to value DTAs, considering future projections of earnings and rates, alongside the DTA's legal time limit.

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