Примери за използване на Temporary differences на Английски и техните преводи на Български
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Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.
Temporary differences are determined by reference to the carrying amount of an asset or liability.
which is formed on the respective temporary differences.
Deductible temporary differences are those temporary differences that will result in amounts that are.
For example, an entity may be required to disclose the aggregate amount of temporary differences associated with investments in subsidiaries for which no deferred tax liabilities have been recognised(see paragraph 81(f)).
In deciding whether a deferred tax asset is recognized for deductible temporary differences associated with its investments in subsidiaries,
(f)the aggregate amount of temporary differences associated with investments in subsidiaries,
In deciding whether a deferred tax asset is recognised for deductible temporary differences associated with its investments in subsidiaries, branches and associates, and its interests in joint ventures, an entity considers the guidance set out in paragraphs 28 to 31.
it is able to control the timing of the reversal of temporary differences associated with that investment(including the temporary differences arising not only from undistributed profits
It is only in relation to time and in the extent to which progress has been made in the revelation of innate divinity in all its fullness that temporary differences become apparent.
the utilisation of a tax loss or tax credit carry forward still depends on the existence of future taxable profit from sources other than future originating temporary differences.
to an earlier period, the utilisation of a tax loss or tax credit carryforward still depends on the existence of future taxable profit from sources other than future originating temporary differences.
the utilisation of a tax loss or tax credit carry forward still depends on the existence of future taxable profit from sources other than future originating temporary differences.
Temporary differences arise when the carrying amount of investments in subsidiaries,
deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future
it is able to control the timing of the reversal of temporary differences associated with that investment(including the temporary differences arising not only from undistributed profits
it is probable that the temporary differences will not reverse in the foreseeable future.
of the periods in which the temporary differences are expected to reverse.
it is probable that the temporary differences will not reverse in the foreseeable future; and.
of the periods in which the temporary differences are expected to reverse.