Deferred tax assets

According to international accounting standards, deferred tax assets are the amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits.


Definition of a derivative A derivative is a financial instrument or other contract within the scope of the IAS 39 with all three of the following characteristics: its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating […]

Embedded derivatives

Embedded derivative concept: An embedded derivative is a component of a hybrid (combined) instrument that also includes a non-derivative host…

Financial statements

According to IAS – International Accounting Standards, the financial statements are a structured representation of the financial position and financial performance of an entity. The objective of general purpose financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of […]

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