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Deferred Tax Asset & Deferred Tax Liability | Intermediate Accounting CPA Exam FAR
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Deferred Tax Asset & Deferred Tax Liability | Intermediate Accounting CPA Exam FAR
In this session, I explain deferred tax asset and liability. A deferred tax asset is an item on the balance sheet that results from overpayment or advance payment of taxes. Deferred tax asset is the opposite of a deferred tax liability, which represents income taxes owed. Deferred tax asset and liability is covered on the CPA exam. Farhat Lectures can teach you deferred tax asset and liability. Are you a CPA candidate or accounting student? Check my website for additional resources such exam questions and notes:https://farhatlectures.com/ Connect with me on LinkedIn: / professorfarhat Instagram Account: @farhatlectures Facebook: @accountinglectures Twitter: @farhatlectures Email: [email protected] #CPAEXAM #intermediateaccounting#accountingstudent This is an introduction to deferred tax assets and deferred tax liabilities.
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