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Russian to German translations [PRO]
Bus/Financial - Accounting / Bilanz/G+V | | Russian term or phrase: отложенные налоговые активы | | из баланса |
|  Johannes MuellerKudoZ activityQuestions: 768 ( 5 open) ( 31 without valid answers) ( 14 closed without grading) Answers: 17
Germany
| | Local time: 06:57
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| | latente Steueransprüche | Explanation:
Definition:
Latente Steueransprüche (отложенные налоговые обязательства).
Beträge an Ertragsteueransprüchen, die in zukünftigen Perioden die Gewinnsteuerlast verringern. Die latenten Steueransprüche sind in der Berichtsperiode zu erfassen, in der die entsprechenden abzugsfähigen temporären Differenzen entstehen. Es muss dazu auch wahrscheinlich sein, dass das Unternehmen in zukünftigen Berichtsperioden ein zu versteuerndes Ergebnis erzielt, welches ausreichend ist, die latenten Ansprüche abzudecken. Punkt 14 RLS 18/02
Quelle: Ionova / Scholz: Rechnungslegung in Russland. Wiesbaden 2008, S. 363 |
| Selected response from:
termtra
Local time: 06:57
| Grading comment danke
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