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deferred taxation

См. также в других словарях:

  • deferred taxation — ➔ taxation …   Financial and business terms

  • deferred taxation — noun (bookkeeping) An item on a balance sheet denoting a difference between the amount of taxation actually paid and that shown as deducted in the profit and loss account • • • Main Entry: ↑defer …   Useful english dictionary

  • deferred taxation — A sum set aside for tax in the accounts of an organization that will become payable in a period other than that under review. It arises because of timing differences between tax rules and accounting conventions. The principle of deferred tax… …   Accounting dictionary

  • deferred taxation — A sum set aside for tax in the accounts of an organization that will become payable in a period other than that under review. It arises because of timing differences between tax rules and accounting conventions. The principle of deferred tax… …   Big dictionary of business and management

  • deferred tax — ➔ tax1 * * * deferred tax UK US noun [C or U] (also deferred taxation) ► TAX money that a company owes in tax on income already earned, but that it will not pay until a future date: » The poor performance was blamed on a deferred tax expense of… …   Financial and business terms

  • taxation — tax‧a‧tion [tækˈseɪʆn] noun [uncountable] TAX 1. the act or system of charging taxes: • These reforms will occur at the same time as changes in banking and taxation. • Reinvested profits would be exempt from taxation (= would not be taxed ) …   Financial and business terms

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • Taxation in Canada — The level of Taxation in Canada is average among Organisation for Economic Co operation and Development (OECD) countries. Approximately 70% of the Canadian government s income comes from taxation, the rest from tariffs, fees, and… …   Wikipedia

  • Deferred Gain On Sale Of Home — An obsolete tax law that applied to homeowners before May 7, 1997. The Deferred Gain on Sale of Home rule mandated that those who realized a capital gain on the sale of their residences could defer this gain if the sale proceeds were used to… …   Investment dictionary

  • Taxation in Argentina — Income tax in Argentina is collected solely by the Federal Government, to the exclusion of the Argentine Provinces. Argentina uses a system of progressive taxation on personal income that is collected as a deferred tax, a flat rate tax on… …   Wikipedia

  • deferred income tax — An asset or liability that arises on timing differences between *income (definition 2) calculated under *Generally Accepted Accounting Principles and income calculated according to *taxation rules. See also *temporary differences and *permanent… …   Auditor's dictionary

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