CFA Level 1: Income Taxes - Part 1
This video by Arif Irfanullah discusses the key aspects of income taxes, as a part of the CFA Level 1 syllabus. This is one of the most difficult sections in the CFA syllabus.
This video discusses:
- Accounting Profit, Taxable Income, and DTA
- Creation of Deferred Tax Liability (DTL)
- DTL and DTA
- Tax Base vs. Carrying Value
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