翻訳と辞書 Words near each other ・ Tawuran ・ Tawus ibn Kaysan ・ Tawussite Shia ・ Taww ・ Tawwabin uprising ・ Tawzi ・ Tawęcin ・ Tawęcino ・ Tawęcino railway station ・ Tax ・ Tax accounting in the United States ・ Tax Administration Reform Commission ・ Tax advantage ・ Tax advisor ・ Tax amnesty ・ Tax amortization benefit ・ Tax and Customs Administration ・ Tax and spend ・ Tax Anti-Injunction Act ・ Tax anticipation notes ・ Tax assessment ・ Tax attribute ・ Tax audit representation ・ Tax avoidance ・ Tax Avoiders ・ Tax basis ・ Tax benefits of debt ・ Tax bracket ・ Tax break ・ Tax buoyancy Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax amortization benefit ： ウィキペディア英語版 Tax amortization benefit In Valuation (finance), tax amortization benefit (or tax amortisation benefit) refers to the present value of income tax savings resulting from the tax deduction generated by the amortization of an intangible asset. ==Intangible asset valuation== When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit.〔(See paragraph 5.25 of International Valuation Standards Committee. Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes. 2007. )〕 Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the asset. The present value of these savings is to be estimated and included as a part of the fair market value when valuing an intangible asset. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax amortization benefit」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.