The “Tax Cuts and Jobs Act” Impact On Deferred Taxes and the Valuation of an Entity
Journal Title: International Journal of Business and Applied Social Science - Year 2018, Vol 4, Issue 4
Abstract
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.
Authors and Affiliations
Paul C. Schauer, CPA
Keywords
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- EP ID EP283837
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