term deferred help what is
Meaning of deferred tax. What is it: individual consolidation units with the fictitious tax expense.

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Definition deferred tax

DEFERRED TAX title: deferred tax (FIN-SEM) (SAP Library - Glossary)
DEFERRED TAX category: Strategic Enterprise Management (FIN-SEM)
DEFERRED TAX explained:

Differential for aligning the effective tax expenses of the individual consolidation units with the fictitious tax expense of the corporate group, as part of the consolidated financial statements.

The following assumptions must be given for posting deferred taxes:

The group, as a fictitious uniform entity, is subject to taxation. The differences between the consolidated net income and the sum of the individual net incomes to be consolidated are temporary. The excess or insufficient tax expense resulting from the individual net incomes will be balanced in forthcoming periods.

Automatic posting of deferred tax can be caused by:

Financial statement imbalances arising from consolidation tasks (such as the automatic elimination of interunit profit/loss in transferred inventory) Transfers to revaluation reserves (for example, from writedowns or writeups due to an impairment test)

More terms such as deferred tax in Dictionary D.

Manual Document Date (SD):
Help the sales document becomes valid for sales and distribution processing. The document date is different for each document. In the quotation, the document date is the date from which the quotation is deferred tax definition.
Manual DGCI Code:
Help Direcçăo-Geral dos Impostos In Portugal, a code assigned by the Portuguese Directorate General for Taxation, which classifies assets into groups deferred tax explain.
Manual Dynamic Line Item:
Help Dynamic representation of one or more physical entries from any source deferred tax what is.
Manual Debt Arrears:
Help It corresponds to the due claims or receivables of the borrower. Note If the receivable has not been set due, the debt arrears will equal only the open financial obligations for the receivable deferred tax meaning.
Manual Data Basis (FIN-SEM-BCS):
Help Specifies the data model of consolidation; specifically, the characteristics and key figures along with their role in the consolidation system deferred tax abbreviation.
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