Deferred Tax Liabilities


  • Id: bs_deferred_tax_liabilities_lt
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “deferred tax liabilities”, “future tax liabilities”, “tax payable due to temporary differences”, “liability for deferred taxes”, “tax liability for accounting and tax mismatch”


Deferred Tax Liabilities: The amount of taxes that a company will have to pay in the future due to temporary differences between its accounting income and taxable income. Deferred tax liabilities are recorded as a liability on the balance sheet, because they represent an obligation to pay taxes that have been deferred to a later period. Deferred tax liabilities are measured at the tax rates that are expected to apply when the liability is settled, based on the tax laws that have been enacted or substantively enacted by the end of the reporting period.