in the calculation of DTA or DTL
current year business losses need to consider?
I mean
if suppose
current year DTL is arraising
but we have business loss in pervious year and also in current year
then
DTA or DTL?
DTA or DTL in Financials would be net amount of various reasons like Difference in WDV, Losses, temporary Disallowences.
If you want to calculate for Business losses, then since there would be tax saving in future due to this loss carried forward, it would be DTA
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