Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses (the latter b...
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| Main Authors: | , , |
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| Format: | article |
| Language: | EN |
| Published: |
Taylor & Francis Group
2019
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| Subjects: | |
| Online Access: | https://doaj.org/article/f80c1e35a95d4e6b831dd2f72cef5c9c |
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