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German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: auf vorübergehende Differenzen abstellen | Die Behandlung der Latenten Steuern richtet sich nach der balance sheet liability method". Diese Methode wendet eine bilanzorientierte Betrachtung an, bei der auf vorübergehende Differenzen abgestellt wird. Die Latenten Steuern werden auf vorübergehenden Wertabweichungen zwischen Buchwerten und steuerlich anrechenbaren Werten berechnet.
Context: rules for consolidating group accounts
Thanks. |
| markjKudoZ activityQuestions: 454 (none open) ( 2 without valid answers) ( 1 closed without grading) Answers: 8
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| | based on temporary differences | Explanation:
HDH
Alison
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Note added at 6 mins (2007-03-19 12:56:47 GMT)
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" Temporary differences (See Chapter 7 of the Vernimmen)
The historical cost of an asset or liability may not be the same as its tax base. Such a situation creates a temporary difference. See also deferred tax assets and liabilities."
http://www.vernimmen.com/html/glossaire/definition_temporary... |
| Selected response from:
  Alison Riddell
Local time: 00:13
| Grading comment Thanks as always, Alison.
4 KudoZ points were awarded for this answer |
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| Changes made by editors |
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| Mar 29, 2007 - Changes made by Steffen Walter: | | Term asked | auf vorübergehende Differenzen abgestellt wird => auf vorübergehende Differenzen abstellen | | Field (specific) | Finance (general) => Accounting |
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The translation workplace 
peer agreement (net): +1
