Examlex
______ is a broad category of business applications and technologies for creating data warehouses and for analyzing and providing access to these specialized data to help enterprise users make better business decisions.
Temporary Difference
Differences between accounting income and taxable income that are expected to reverse in the future, affecting deferred tax calculations.
Permanent Difference
Transactions that cause a difference between the tax basis and the book value of assets and liabilities, which will not reverse over time.
Interperiod Tax Allocation
The process of allocating income taxes over different accounting periods due to temporary differences between financial accounting and tax reporting.
Intraperiod Tax Allocation
The process of allocating income taxes between different parts of the financial statements within the same fiscal period.
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