English to Greek translations [PRO]
Bus/Financial - Law: Taxation & Customs | | English term or phrase: all timing differences | | Deferred tax is recognized in respect of all timing differences... |
| Viole T.KudoZ activityQuestions: 439 ( 11 open) ( 19 without valid answers) ( 3 closed without grading) Answers: 1
Greece
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| | χρονικές αποκλίσεις | Explanation:
timing difference
The time difference between the point at which a transaction affects items for financial reporting purposes and the point at which it affects the same items for tax purposes. For example, purchase of a fixed asset depreciated by an accelerated method for tax purposes, but by straight-line for reporting purposes, creates a timing difference for depreciation expense.
Timing Difference
In accounting, the amount of time between the point at which an asset or transaction affects a company's finances for reporting purposes and the point at which it affects it for tax purposes. This is especially important in depreciation: tax depreciation and reporting depreciation are sometimes calculated differently.
http://financial-dictionary.thefreedictionary.com/Timing Dif...
Evasion 'without complicity` = Theoretical VAT receipts less actual VAT receipts less time differences less insolvencies less missing revenue (evasion 'with complicity`)
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...
Φοροδιαφυγή «χωρίς συνενοχή» = Θεωρητικά έσοδα ΦΠΑ μείον εισπραχθέντα έσοδα ΦΠΑ μείον χρονικές αποκλίσεις μείον πτωχεύσεις μείον διαφυγόντα έσοδα (φοροδιαφυγή «με συνενοχή»
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...
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| Selected response from:
 Veronica Lupascu
Netherlands
Local time: 04:13
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