Deferred Tax| External Financial Reporting Decisions | Section A| CMA USA | Part 1 | Episode 18

Описание: Episode 18: Deferred Tax

In this episode of the CMA USA Part 1 series, we explore Intangible Assets, including impairment testing, goodwill, and bargain purchase.

This topic is highly testable in the External Financial Reporting Decisions (EFRD) section and must be clearly understood for exam success.

📌 Study Materials

🔗 Class Notes (Download PDF)
https://drive.google.com/file/d/1jMB9...

🔗 MCQ Practice Questions
https://drive.google.com/drive/folder...

⏱️ Chapter Timestamps – Deferred Tax

00:00 – Deferred Tax (Concept & Basics)
20:17 – Reasons for Deferred Tax Asset (DTA)
26:54 – Reasons for Deferred Tax Liability (DTL)
38:21 – Permanent Differences

📚 Concepts Covered

• What is Deferred Tax?
• What is Deferred tax liability and asset?
• Differences between DTA and DTL
• Reasons for Deferred Tax
• Permanent Differences with examples

👨‍🏫 About the Educator

RABEEH OVUNGAL, CMA USA
CMA USA Educator | EduCafia

Delivering CMA concepts with clarity, structure, and real-world application.

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