Glossary entry (derived from question below)
Dutch term or phrase:
actieve/passieve latentie
English translation:
deferred tax debits and credits
Added to glossary by
jarry (X)
Aug 12, 2004 18:56
19 yrs ago
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Dutch term
Italy
Fast and thorough
Native in: English
Works in: Dutch to English, Flemish to English, German to English, and 1 more.
actieve/passieve latentie
Dutch to English
Bus/Financial
Accounting
in een jaarrekening
Proposed translations
(English)
| 4 | deferred tax debits and credits (see impeccable UK GAAP reference below) |
jarry (X)
|
| 4 | deferred (tax) assets and liabilities |
Ariser
|
Proposed translations
18 mins
Selected
deferred tax debits and credits (see impeccable UK GAAP reference below)
http://66.102.11.104/search?q=cache:EzDEoRvX1gAJ:courses.ess...
Accounting for Tax
Summary of issues and the Board's proposals
[This statement is principally discussed in Chapter 21 of UK GAAP]
4.4.4 For most UK companies, the major components of the deferred tax balance will be the tax effects of timing differences relating to capital allowances and to the cost of pensions and other post-retirement benefits. The following discussion is based on these two categories of timing difference. They are useful examples for analysis, since each can give rise to deferred tax debits and credits
Accounting for Tax
Summary of issues and the Board's proposals
[This statement is principally discussed in Chapter 21 of UK GAAP]
4.4.4 For most UK companies, the major components of the deferred tax balance will be the tax effects of timing differences relating to capital allowances and to the cost of pensions and other post-retirement benefits. The following discussion is based on these two categories of timing difference. They are useful examples for analysis, since each can give rise to deferred tax debits and credits
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10 mins
deferred (tax) assets and liabilities
See links below
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