- Call for Papers: VOL:5, ISSUE:1, Submission Deadline January 31, 2019
Table of Contents
Author(s): Paul C. Schauer, CPA
Financial analysts generally view deferred taxes as an accounting aberration that has little impact on the valuation of an entity. The headlines in financial publications that focus on the recent decrease in federal corporate income tax rates impact on deferred tax assets and liabilities and the resulting effect on net income changed that. This article provides an explanation of the origination of deferred taxes and their impact on the valuation of an entity.