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deferred tax - translation to russian

Deferred taxes; Deferred tax assets; Deferred tax liabilities; Deferred taxation; Tax asset; Deferred Tax

deferred tax

отсроченный налог

deferred taxation

бухгалтерский учет

отложенное [отсроченное] налогообложение (ситуация, когда начисленное обязательство по отложенному налогу приводит к возникновению статьи расходов в отчете о прибылях и убытках, но при этом не требуется погашение данного обязательства в связи с расчетами по налогу на прибыль за текущий отчетный период)

deferred tax

бухгалтерский учет

отложенный [отсроченный] налог на прибыль (статья в отчете о прибылях и убытках, увеличивающая или уменьшающая совокупные расходы по налогу на прибыль таким образом, чтобы они были равны произведению ставки налога на прибыль и бухгалтерской прибыли до налогообложения, откорректированной на статьи расходов и доходов, не принимаемых для расчета налогооблагаемой прибыли, ни в отчетном периоде ни в будущем)

синоним

deferred income tax

Смотрите также

liability method; deferral method; deferred taxation

Definition

capitation tax

Poll tax.

Show more definitions

Wikipedia

Deferred tax

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods. Different countries may also allow or require discounting of the assets or particularly liabilities. There are often disclosure requirements for potential liabilities and assets that are not actually recognised as an asset or liability.

https://en.wikipedia.org/wiki/Deferred tax

Examples of use of deferred tax

1. However, deferred tax provisioning for the period restricted the bottom line growth to Rs 1,11' million.

2. It also set aside reserves against potential losses related to deferred tax assets and an technology asset appraisal.

3. Bloomberg Gazprom said 2004 profit rose to the highest in four years as international sales surged amid higher fuel prices and the company‘s deferred tax charge shrank.

4. The Sunnyvale, California–based company said net income reflected the effect of a partial reversal of a deferred tax asset valuation allowance of $226.3m.

5. The company said an increase in taxation of UK oil and gas production would lead to a one–time deferred tax charge of around $600 million.

What is the Russian for deferred tax? Translation of &#39deferred tax&#39 to Russian