TEMPORARY DIFFERENCE in Slovenian translation

• začasna razlika
• začasne razlike
• začasno razliko

Examples of using Temporary difference in English and their translations into Slovenian

a deductible temporary difference arises which results in a deferred tax asset.
se pojavi odbitna začasna razlika, ki povzroči odloženo terjatev za davek.

the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset;
knjigovodsko vrednostjo nič je odbitna začasna razlika, katere posledica je odložena terjatev za davek.

the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.
knjigovodsko vrednostjo nič je odbitna začasna razlika, ki povzroči odloženo terjatev za davek;

A taxable temporary difference arises, and results in a deferred tax liability, when tax depreciation is accelerated if tax depreciation is less rapid than accounting depreciation, a deductible temporary difference arises, and.
Pojavi se obdavčljiva začasna razlika in povzroči odloženo obveznost za davek, če je davčna amortizacija pospešena(če je davčna amortizacija manj hitra kot računovodska amortizacija, se pojavi odbitna začasna razlika, posledica pa je odložena terjatev za davek); ter.

the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset;
knjigovodsko vrednostjo nič je odbitna začasna razlika, ki povzroči odloženo terjatev za davek;

a taxable temporary difference arises which results in a deferred tax liability.
se pojavi obdavčljiva začasna razlika, katere posledica je odložena obveznost za davek.

A taxable temporary difference arises, and results in a deferred tax liability, when tax depreciation is more accelerated than accounting depreciation(if tax depreciation is less rapid than accounting depreciation, a deductible temporary difference arises, and results in a deferred tax asset).
Pojavi se obdavčljiva začasna razlika in povzroči odloženo obveznost za davek, če je davčna amortizacija pospešena(če je davčna amortizacija manj hitra kot računovodska amortizacija, se pojavi odbitna začasna razlika, posledica pa je odložena terjatev za davek); ter.

A deferred tax asset shall be recognised for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised, unless the deferred tax asset arises
Odložena terjatev za davek se mora pripoznati za vse odbitne začasne razlike, kolikor je verjetno, da se bo pojavil razpoložljiv obdavčljiv dobiček, v breme katerega bo mogoče uporabiti odbitne začasne razlike, razen če odložena terjatev za davek izhaja iz začetnega pripoznanja terjatve

the carrying amount of nil, is a deductible temporary difference that results in a deferred tax asset.
knjigovodskim zneskom v vrednosti nič odbitna začasna razlika, ki izhaja iz odložene terjatve za davek.

Taxable temporary differences.
Obdavčljiva začasna razlika.

(a) whether the entity has sufficient taxable temporary differences relating to the same taxation.
Ali ima dovolj obdavčljivih začasnih razlik, nanašajočih se na isto davčno.

Associated with that investment including the temporary differences.
Razlik, ki so povezane s finančno naložbo tudi začasnih razlik.

In consolidated financial statements, temporary differences are determined by comparing the carrying amounts of assets
V konsolidiranih računovodskih izkazih se začasne razlike ugotovijo s primerjavo knjigovodskih vrednosti sredstev

Temporary differences arise when the tax bases of the identifiable assets acquired and liabilities assumed are
Začasne razlike se pojavijo, če poslovna združitev ne vpliva na davčno osnovo pridobljenih opredeljivih sredstev

Some temporary differences arise when income
Nekatere začasne razlike se pojavijo, kadar so prihodki

Taxable temporary differences appear when the costs in the accounting are recognized later than in the tax,
Obdavčljive začasne razlike se pojavijo, ko so stroški v računovodstvu priznani kasneje kot v davku,

The following are examples of temporary differences of this kind that are taxable temporary differences and that therefore result in deferred tax liabilities:(a).
Navajamo zglede začasnih razlik te vrste, ki so obdavčljive začasne razlike, zato povzročijo odložene obveznosti za davek.

Therefore, an entity recognises deferred tax assets only when it is probable that taxable profits will be available against which the deductible temporary differences can be utilised.
Potemtakem podjetje pripozna odložene terjatve za davek le, če je verjetno, da bodo na razpolago obdavčljivi dobički, pri katerih bo mogoče uporabiti odbitne začasne razlike.

When there are insufficient taxable temporary differences relating to the same taxation authority
Kadar se premalo obdavčljivih začasnih razlik nanaša na isto davčno oblast in isto obdavčljivo enoto,

Deferred tax asset not provided in full on temporary differences under the liability method using a tax rate of 19.0%(2017: 19.0%).
Odloženi davki Odloženi davki so izračunani na podlagi začasnih razlik po metodi obveznosti po bilanci stanja z uporabo davčne stopnje 17%(2011: 20,0%).