递延所得税资产 （Deferred Tax Asset），就是未来预计可以用来抵税的资产，递延所得税是时间性差异对所得税的影响，在纳税影响会计法下才会产生递延税款。是根据可抵扣暂时性差异及适用税率计算、影响（减少）未来期间应交所得税的金额。
...税基础；递延所得税资产；递延所得税负债 [gap=687]Key words：Accounting differences；Tax base；Deferred income tax assets；Deferred income tax liabilities ...
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递延所得税资产 （Deferred Tax Asset ）是指对于可抵扣暂时性差异，就是 递延 到以后缴纳的税款， 递延所得税 是时间性差异对 所得税 的影响，在纳税影响会计法下才会...
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... 中国社会科学报综合外媒报道 比利时学者近日表示，欧洲金融监管机构应更多地关注希腊各银行对递延所得税资产（Deferred Tax Assets）的依赖问题。 根据对希腊的第三轮援助计划框架内的有关约定，近日，欧洲央行对希腊的主要银行进行了评估，并公布了评估结果。
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deferred income tax assets 递延所得税资产 ; 递延个人收税资产 deferred income tax tools 递延所得税资产 deferred income tax liabilities 递延所得税负债 ; 递延个人收税欠债 ; 递延所得税欠债 ..
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递延所得税资产的披露 Disclosure of deferred tax assets ; Deferred income tax assets disclosure ; Deferred disclosure of tax asset
递延所得税资产和负债 deferred tax assets and liabilities
递延所得税资产或负债 Deferred tax asset or liability
递延的所得税资产 Deferred tax assets
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债务法；递延所得税资产；盈余管理。
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
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