An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...
It stands for deferred tax liability; the sums of income taxes that an entity expects to pay in future periods...
The sums of income taxes that an entity expects to pay in future periods in relation to taxable temporary differences....
A synonym for noncurrent liability; a liability that is not a current liability. By nature, it is a liability (financial...
A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...
A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...
Generally, it is a liability that is currently due for payment. More specifically, it is a debt that an entity...
A non-monetary item; a liability that is not a monetary liability. It is a liability that is not in a...
A liability that is not a monetary liability. It is a liability that is not in a monetary form: it...
A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...