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 Form 8404 2017

2017-2025 Form

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Instructions and help about Form 8404

What are deferred tax liabilities, and what is the difference between deferred tax liabilities and deferred tax assets? Deferred means that something has been postponed, and liabilities means that we owe something. In this video we explore the underlying concepts of tax deferrals, walk through the journal entries for deferred taxes, and take a look at the balance sheets of three well-known companies to see what is driving their deferred tax assets and deferred tax liabilities positions. Here's the main concept for tax deferrals: the profit that you recognize for "book" or financial accounting purposes, is not the same as the profit you recognize for "tax" purposes. One and the same company can have two profit numbers in the same year: the profit per US GAAP or IFRS that is reported to the stock market, and the profit per individual country tax rules that is reported to the tax authorities. When you prepare financial statements for "b

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