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Why Are Differences in Reported Amounts for Deferred Taxes Are

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Essay

Why are differences in reported amounts for deferred taxes are among the most frequent between IFRS and U.S. GAAP, despite the fact that the two follow similar approaches for accounting for taxation?


Definitions:

Foreign Limited Partnerships

Partnerships formed in one jurisdiction but doing business in another where the liability of some partners is limited.

Low-profit Limited Liability Company

A classification of LLC that combines the legal and tax flexibility of a traditional LLC, the social benefits of a nonprofit organization, and a commitment to limited profit distribution.

Socially Beneficial

Refers to actions, policies, or practices that have a positive impact on society or the community as a whole.

Limited Liability Partnerships

A form of partnership where some or all partners have limited liabilities, protecting them from some or all of the partnership's debts and liabilities beyond their investment.

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