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balance sheet approach

Russian translation: балансовый подход

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	balance sheet approach
Russian translation:	балансовый подход
Entered by:	Zoryana Dorak

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11:59 May 27, 2009

English to Russian translations [PRO]
Accounting

English term or phrase: balance sheet approach

Deferred taxes are determined based on the balance sheet approach with respect to the temporary differences arising between the carrying value of assets and liabilities in the financial statements and corresponding tax cost being the basis for calculation of income tax

esperansa_2008

балансовый подход

Explanation:
балансовый подход

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Note added at 3 mins (2009-05-27 12:02:25 GMT)
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Особенности балансового подхода

В отличие от ПБУ 18/02 отложенные активы и обязательства по МСФО 12 возникают при сравнении балансов - бухгалтерского и так называемого налогового на одну отчетную дату. В первый включаются активы, обязательства, капитал в оценках согласно МСФО. Во второй - все то же самое, оцененное в соответствии с налоговым законодательством. Таким образом, сущность балансового подхода заключается в расчете разницы между балансовой оценкой активов и обязательств и их стоимостью для целей налогообложения. Отметим, что этот подход лежит в основе не только МСФО, но и US GAAP.

http://www.ilts.ru/cgi-bin/eng.pl?id=129&type=31

Selected response from:

Zoryana Dorak
Ukraine
Local time: 18:48

Grading comment

спасибо
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +4

балансовый подход

Zoryana Dorak

balance sheet approach

Michail Frolov

Балансовый метод

Sergey Gorelik

Discussion entries: 2

Answers

1 min confidence:

peer agreement (net): +4

балансовый подход

Zoryana Dorak
Ukraine
Local time: 18:48
Specializes in field
Native speaker of:

Ukrainian,

Russian
PRO pts in category: 128

Grading comment

спасибо

27 mins confidence:

Балансовый метод

Explanation:
метод анализа, суть которого состоит в сравнении противостоящих и уравновешивающих друг друга факторов (например, производство и потребление, доходы и расходы, активы и пассивы и т.д.).

Sergey Gorelik
Local time: 19:48
Native speaker of:

Russian
PRO pts in category: 27

32 mins confidence:

balance sheet approach

Explanation:
...основан на анализе статьи баланса, баланс состоит из пассивов и активов а каждая строка в балансе - статья баланса

Michail Frolov
Russian Federation
Local time: 21:48
Native speaker of:

Russian

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Changes made by editors

Jun 1, 2009 - Changes made by Zoryana Dorak:
Created KOG entry	KudoZ term => KOG term

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Russian translation: балансовый подход

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