财务方面的deferred tax assets/ liabilities 是什么?财务方面的deferred tax assets( liabilities )属于是financial asset (liabilities) or operating asset(liabilities)?

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财务方面的deferred tax assets/ liabilities 是什么?
财务方面的deferred tax assets( liabilities )属于是financial asset (liabilities) or operating asset(liabilities)?

递延所得税资产或者负债.
由会计、税收时间差异导致.
如果当期会计所得税费用大于税法的应纳税额规定,就意味着提前计税了,形成递延资产,将来可以冲转回来;反之就是递延负债.