{"version":"1.0","provider_name":"Financial Edge","provider_url":"https:\/\/www.fe.training","author_name":"jim.salera@outlook.com","author_url":"https:\/\/www.fe.training\/author\/jim-saleraoutlook-com\/","title":"Taxation - Permanent Differences - Financial Edge","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"KeCpBR6j5E\"><a href=\"https:\/\/www.fe.training\/free-resources\/accounting\/taxation-permanent-differences\/\">Taxation &#8211; Permanent Differences<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fe.training\/free-resources\/accounting\/taxation-permanent-differences\/embed\/#?secret=KeCpBR6j5E\" width=\"600\" height=\"338\" title=\"&#8220;Taxation &#8211; Permanent Differences&#8221; &#8212; Financial Edge\" data-secret=\"KeCpBR6j5E\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"Permanent differences refer to situations where an item\u2019s tax accounting treatment is fundamentally different from its treatment in the financial statements. Under both US GAAP and IFRS, businesses are required to provide an explanation of the main reasons for the divergence between the ETR and the MTR."}