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actieve/passieve latentie

English translation: deferred tax debits and credits

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Dutch term or phrase:actieve/passieve latentie
English translation:deferred tax debits and credits
Entered by: xxxjarry
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18:56 Aug 12, 2004
Dutch to English translations [PRO]
Bus/Financial - Accounting
Dutch term or phrase: actieve/passieve latentie
in een jaarrekening
Justine Sherwood
Spain
Local time: 07:14
deferred tax debits and credits (see impeccable UK GAAP reference below)
Explanation:
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
Selected response from:

xxxjarry
South Africa
Local time: 08:14
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4deferred tax debits and credits (see impeccable UK GAAP reference below)xxxjarry
4deferred (tax) assets and liabilities
Ariser


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
deferred (tax) assets and liabilities


Explanation:
See links below


    Reference: http://investors.euronext.com/en/ar2002/section5/5A-2.htm
    Reference: http://investors.euronext.com/nl/ar2002/section5/5A-2.htm
Ariser
Specializes in field
Native speaker of: Native in DutchDutch, Native in EnglishEnglish
PRO pts in category: 8
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18 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
deferred tax debits and credits (see impeccable UK GAAP reference below)


Explanation:
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

xxxjarry
South Africa
Local time: 08:14
Specializes in field
Native speaker of: English
PRO pts in category: 164
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