..., deferred tax assets and deferred tax liabilities. Temporary difference also known as timing difference, is the difference between the tax return reporting of an asset/liability and the amount reported in the accounting financial statements. Permanent difference is the difference between reported...

... a health authority’s or hospital’s funds once a claim has been made. © MCB UP Limited 1997 Health care Hospitals Liability Negligence Risk Abundans cautela non nocet (Great caution does no harm) (Legal maxim) Risk management is a recent advent within the health care setting...