Deferred Tax Asset -Hindi || IAS 12 and Ind AS 12 || Income tax ||By CA Swati Gupta

[@swapansarkar5971]

Mam, I'm from Bangladesh and I am also a CA Student... And your video very helpful

[@StayAheadwithSwati]

Thank you so much 🙏😁
For more content, queries and suggestions: wa.me/[phone]

[@CoversongsRecreation]

Defffered tax liability ka bhi example hota to best hota, aap verbally hi DTA or DTL ke example de dete

[@StayAheadwithSwati]

For DTL separate video is there: ua-cam.com/video/h5xbgWrIlAs/v-deo.html
High chances that people can get confuse if DTA and DTL are studied together.

[@StayAheadwithSwati]

Like Revaluation surplus
Accounting records gain of fair valuation but taxation says it will taxable in future
only in case of actual gain
Taxable in future
Record deferred tax liability for difference amount equivalent to revaluation gain.

[@Wowthebesthai]

All clear maim and thanks

[@StayAheadwithSwati]

Glad to hear this 😇
For more information: wa.me/[phone]

[@pankajmehra404]

Awsome explation😊

[@StayAheadwithSwati]

Thank you so much 🙏😁
For more content, queries and suggestions: wa.me/[phone]

[@fidajaved11]

Wah Great Dedi.
Love from Pakistan

[@StayAheadwithSwati]

Thanks
For more content: wa.me/[phone]

[@heartnoice5460]

Amazing video very much knowledgeable 👍

[@StayAheadwithSwati]

Thank you so much 🙏😊
Please download app for more content:
rb.gy/03sa38

[@shakeelanjum986]

Mam, what does mean future deductions in this equation for DTA?
Tax base = Future deductions for tax purposes
Please explain "future deductions."

[@StayAheadwithSwati]

Future deduction means that in coming years this expense will be admissible to be deducted while calculating taxable profits
Due to this taxable profits will decrease and tax expense will decrease
Therefore it is recorded as Deferred tax Asset

[@StayAheadwithSwati]

For more explanation please download app
rb.gy/03sa38

[@rajeshthakur2175]

Wow So Nicely Explained

[@StayAheadwithSwati]

Thank you so much 😊
For more queries, start chat:
wa.me/[phone]
Download app for more content: rb.gy/03sa38

[@AdityaVerma-pz1ov]

It's very good explanation

[@StayAheadwithSwati]

Thank you so much 🙏😇🥰
Please download app for more content
rb.gy/03sa38
Learn all IFRS and Ind AS in detail with examples

[@kashiftasneem5667]

Helpful

[@DadhiramDhungana]

Excellent

[@StayAheadwithSwati]

Thank you so much 😇
For any query: wa.me/[phone]

[@CoversongsRecreation]

Mam, Defffered tax firm or proprietorship me bhi book hota hai ya sirf corporate me

[@StayAheadwithSwati]

Sirf corporates m recorded krna hota h deferred tax

[@scsekharcs]

Truely helpfull.

[@StayAheadwithSwati]

Thanks
Please join tomorrow at 7AM
To start learning all IFRs and Ind AS
meet.google.com/zww-upsg-zfk

[@StayAheadwithSwati]

Kindly download app for more content:
rb.gy/03sa38

[@anoopgarg934]

good one

[@StayAheadwithSwati]

Thank you so much 🙏😇
Please download app for more content: rb.gy/03sa38

[@MalikSagheer-p7s]

Very helpful

[@StayAheadwithSwati]

Thank you so much 🙏😊😇
Please download app for more content
rb.gy/03sa38

[@puneetgoyal2521]

THANKS SWATI MAM. WHY WE ARE MAINTING BOOKS AS PER ACCOUNTING STANDARD. CAN WE MAINTAIN BOOKS AS PER TAXATION. THAN NO NEED FOR DEFFERED TAX.

[@StayAheadwithSwati]

We have to apply accounting standards in case of companies. For sole proprietorship we can simply prepare FS as per tax rule only

[@puneetgoyal2521]

@@StayAheadwithSwati Thank You

[@Hari-s1s]

🎉🎉🎉🎉

[@StayAheadwithSwati]

😁👏😊😇 thanks 🙏👍
Download app for more content like this:
rb.gy/03sa38