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During the closing of the interview, you should try to direct the conversation toward:
Deferred Tax Assets
Financial items on a company's balance sheet representing taxes paid or carried forward but not yet realized in the income statement.
Earnings Quality
An assessment of the reliability and sustainability of a company's income, indicating the extent to which earnings are derived from core business activities versus non-recurring, unusual transactions.
Deferred Tax Liability
A tax obligation that a company owes but does not have to pay until a future date, typically arising from differences between accounting practices and tax laws.
Deferred Tax Asset
An accounting term representing taxes that have been overpaid or paid in advance, which can be used to reduce future tax liability.
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