CFA - Level 1 - Module 9: Analysis of Income Taxes скачать в хорошем качестве

CFA - Level 1 - Module 9: Analysis of Income Taxes

Contrast accounting profit, taxable income, taxes payable, and income tax expense and temporary versus permanent differences between accounting profit and taxable income Explain how deferred tax liabilities and assets are created and the factors that determine how a company’s deferred tax liabilities and assets should be treated for the purposes of financial analysis Calculate, interpret, and contrast an issuer’s effective tax rate, statutory tax rate, and cash tax rate Analyze disclosures relating to deferred tax items and the effective tax rate reconciliation and explain how information included in these disclosures affects a company’s financial statements and financial ratios