Odcinek 6.A. O co chodzi z odroczonym podatkiem dochodowym? Kontynuacja przykładu z odcinka 6.A.

In episode 6.A., as a continuation of the example from episode 6, we show how to derecognize deferred tax assets and liabilities due to their "utilization." Please note that the tax amount (current and deferred) is logical! GROSS FINANCIAL RESULT: 15,000 + 30,000 = 45,000 (if the tax were calculated from this amount, it would be 45,000 * 19% = 8,550! EVERYTHING FITTED INTO PLACE! Unfortunately, this is very rarely the case in reality, because in addition to temporary differences between tax law and balance sheet (the existence of which creates deferred tax), there are also permanent differences. But more on that in a future episode :)