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1 deferred tax assets
Accounting: DTAУниверсальный русско-английский словарь > deferred tax assets
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2 отложенные налоговые требования
1) Economy: deferred tax assets2) Audit: deferred tax assetУниверсальный русско-английский словарь > отложенные налоговые требования
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3 отложенные налоговые активы
General subject: deferred tax assets (счёт 09)Универсальный русско-английский словарь > отложенные налоговые активы
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4 отложенные налоговые активы и обязательства
Finances: deferred tax assets and liabilitiesУниверсальный русско-английский словарь > отложенные налоговые активы и обязательства
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5 отсроченные налоговые активы
Economy: deferred tax assetsУниверсальный русско-английский словарь > отсроченные налоговые активы
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6 признание отсроченных налоговых активов и обязательств
Sakhalin energy glossary: recognition of deferred tax assets and liabilities (GAAP Financial Statements)Универсальный русско-английский словарь > признание отсроченных налоговых активов и обязательств
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7 отложенные налоговые обязательства
отложенные налоговые обязательства
Суммы налога, подлежащие уплате в будущих периодах вместо отчетного. Исчисляются по ставке налога на прибыль, действующей на отчетную дату. Принципиальное отличие зарубежной практики: к отложенным налоговым активам и обязательствам там применяются будущие, а не текущие налоговые ставки. Иногда то же самое называют:Отложенные налоговые активы (deffered tax assets)
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > отложенные налоговые обязательства
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8 активы по отсроченному налогу на прибыль
Banking: Deferred income tax assetsУниверсальный русско-английский словарь > активы по отсроченному налогу на прибыль
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9 отсроченные активы по налогу на прибыль
Sakhalin energy glossary: deferred income tax assets (GAAP)Универсальный русско-английский словарь > отсроченные активы по налогу на прибыль
См. также в других словарях:
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