Примери за използване на Current and deferred на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
a firm shall not prepare tax calculations of current and deferred tax liabilities(or assets)
In such cases, the current and deferred tax related to items that are recognised outside profit
loss are based on a reasonable pro rata allocation of the current and deferred tax of the entity in the tax jurisdiction concerned,
charged to equity is based on a reasonable pro- rata allocation of the current and deferred tax of the entity in the tax jurisdiction concerned,
Paragraph 58 of the Standard requires that current and deferred tax should be recognised as income
Tax on the profit or loss for the year comprises current and deferred tax.
In these circumstances, current and deferred tax assets and liabilities are measured
Accounting for the current and deferred tax effects of a transaction
Accounting for the current and deferred tax effects of a transaction
Recognition of current and deferred tax assets Current
In exceptional circumstances it may be difficult to determine the amount of current and deferred tax that relates to items recognised outside profit
In exceptional circumstances it may be difficult to determine the amount of current and deferred tax that relates to items recognised outside profit
The following example deals with the measurement of current and deferred tax assets
In this case, the entity must recognize and assess its current and deferred tax assets
Determination of profit or loss for the period in respect of current tax and deferred tax.
Therefore, current tax and deferred tax that relates to items that are recognised,
loss for the period in respect of current tax and deferred tax.
A Current tax and deferred tax shall be recognised outside profit
Para 61A states that‘current tax and deferred tax shall be recognised outside profit
Items recognised outside profit or loss 61A Current tax and deferred tax shall be recognised outside profit