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Microsoft’s Deferred Tax Assets

Summary

This example compares the way Microsoft and Apple disclose Deferred Tax Assets on the Balance Sheet. It shows that Microsoft changed its disclosure practice in 2012. Apple always used a single line item marked with XBRL tag DeferredTaxAssetsNetCurrent. Microsoft used DeferredTaxAssetsNetCurrent from 2009 to 2011 and then switched to DeferredTaxAssetsLiabilitiesNetCurrent from 2012 and on.

Excel links

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Date

May 01, 2014

Category
Research in Accounting
About

Microsoft’s Deferred Tax Assets template created by FinDynamics. Download the template and use it together with XBRLAnalyst Add-In for getting live data in Excel.