UC知道财务上的翻译
来源：百度知道 编辑：UC知道 时间：2024/05/17 12:19:13
under sfrs, deferred income taxes are required to be provided in full using the liability method on temporary differences arising between the tax base of an asset or a liability and its carrying amount in the financial statements at any point in time.
deferred tax assets and liabilities arising from temporary differences need to be measured at the rates enacted or substantially enacted by the balance sheet date.
Deferred tax liabilities are provided in full on all taxable temporary differences while deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized
deferred tax assets and liabilities arising from temporary differences need to be measured at the rates enacted or substantially enacted by the balance sheet date.
Deferred tax liabilities are provided in full on all taxable temporary differences while deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized
在被延期所得税的 sfrs 之下是被在及时在任何的点财务报表中在资产的税基或责任和它的运送数量之间出现的暂时的不同上使用责任方法的全部方面提供所必要者。
延期了从暂时的要在被制定的比率测量或者在资产负债表日期之前被实质上制定的不同需要出现的税资产和责任
被延期的税责任被在所有的可课税的暂时不同方面的全部方面提供当延期了税资产的时候被辨认出到那范围哪一它是可能的将来可课税的利润将会是可得的反对哪一个暂时的不同能被利用