Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax authority. It's usually a good thing to find on a ...

When it comes to a company’s taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...

A bank never wants to lose money, but there can be an upside to doing so if the loss creates a deferred tax asset, which allows a company to offset future income with previously unclaimed losses for ...

"Deferred tax assets" may be the next accounting procedure to hurt banks' bottom lines — and force them to raise capital. When banks are operating in the black, deferred tax assets accrued in the past ...

A deferred sales trust (DST) is an advanced tax strategy that allows investors to delay capital gains taxes on the sale of assets that have significantly risen in value, such as real estate or ...

Spending from a portfolio in retirement can get complicated quickly. In addition to structuring investments to support cash flows and calibrating a safe spending rate, retirees also have to consider ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...

The European Union is gathering evidence for a possible investigation into whether Greece, Italy, Portugal and Spain are illegally supporting banks that use a type of capital considered low-quality by ...

BRUSSELS--The European Union is gathering evidence for a possible investigation into whether Greece, Italy, Portugal and Spain are illegally supporting banks that use a type of capital considered ...

What deferred-tax assets are and how they're created. Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax ...