Examlex
The plus/minus statistic examines how a team performs with a particular player in a game versus the team's performance when the player is on the bench.
Accounting Standards
Rules and guidelines that specify how financial transactions and elements should be recorded and reported in financial statements.
Income Tax Assessment Act
Legislation that outlines the rules and procedures for the assessment and collection of income tax in a jurisdiction.
Deferred Tax Asset
An accounting term for items that can be used to reduce future tax liability when certain conditions are met, such as allowances for doubtful accounts.
Deferred Tax Liability
A tax obligation that arises from temporary differences between the book value and tax value of assets and liabilities, payable in future periods.
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