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Méthodes améliorées d'évaluation des crédits reportés Avoirs fiscaux

Méthodes améliorées d'évaluation des crédits reportés Avoirs fiscaux

          
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About the Book

L'actif d'impôt différé (AID) est un concept fiscal/comptable qui fait référence à un actif pouvant être utilisé pour réduire les obligations fiscales futures du titulaire. Dans le secteur bancaire, il s'agit généralement de situations dans lesquelles une banque a soit payé des impôts en trop, soit payé des impôts à l'avance, soit encore reporté des pertes. En fait, les pertes comptables et fiscales peuvent être utilisées pour protéger les bénéfices futurs de l'impôt, par le biais de reports de pertes fiscales. Les CDI sont des créances éventuelles, dont les actifs sous-jacents sont les bénéfices futurs des banques. L'approche correcte de l'évaluation de ces droits implique nécessairement l'utilisation d'un cadre d'évaluation des créances contingentes. Une pratique courante consiste à évaluer les CDI comme si elles étaient utilisées à 100 % sans même escompter la valeur temps de l'argent. Une autre procédure courante consiste à envisager une "provision pour moins-value" subjective, en évaluant l'actif d'impôt différé à un certain pourcentage de la valeur maximale correspondante, en fonction des attentes futures sur les performances financières de l'entreprise. L'objectif de ce livre est précisément de proposer une approche mathématique précise et conceptuellement solide pour évaluer les CDI, en tenant compte des projections futures de bénéfices et de taux, parallèlement au délai légal de la CDI.


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Product Details
  • ISBN-13: 9786203333879
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 152 mm
  • ISBN-10: 6203333875
  • Publisher Date: 16 Feb 2021
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 95 gr


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