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substantively enacted laws

Polish translation: w istotnej części uchwalone

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20:13 Sep 20, 2007
English to Polish translations [PRO]
Bus/Financial - Accounting
English term or phrase: substantively enacted laws
Noty do sprawozdania finansowego, punkt "Podatek"

"Current tax liabilities and assets for the current and prior periods are measured at the amount expected to be paid or to be recovered from the taxation authorities, using the tax rates and **laws that have been enacted, or substantively enacted** , by the balance sheet date"

Z góry dziękuję
Adam Załuski
Local time: 18:27
Polish translation:w istotnej części uchwalone
Explanation:
Ta istotna część nie dotyczy "części ustawy" tylko "części procesu legislacyjnego".

Zob. fragment tekstu na temat szacowania zobowiązań podatkowych zgodnie z MSR-ami:
For companies accounting under UK GAAP or IFRS, the key date is when the future tax rate changes are ‘substantively enacted’. In practice, this will mean the date the Finance Bill has been finally passed by the House of Commons. For balance sheet dates before this date, the future tax rates should not be anticipated. For companies accounting under US GAAP, the key date is when the changes are ‘enacted’. This will be the date of Royal Assent.

Czyli przekładając na polskie realia - te, które przeszły przez parlament i prezydenta i czekają na publikację.

HTH
Selected response from:

inmb
Local time: 18:27
Grading comment
Dziękuję!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2w istotnej części uchwalone
inmb


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
w istotnej części uchwalone


Explanation:
Ta istotna część nie dotyczy "części ustawy" tylko "części procesu legislacyjnego".

Zob. fragment tekstu na temat szacowania zobowiązań podatkowych zgodnie z MSR-ami:
For companies accounting under UK GAAP or IFRS, the key date is when the future tax rate changes are ‘substantively enacted’. In practice, this will mean the date the Finance Bill has been finally passed by the House of Commons. For balance sheet dates before this date, the future tax rates should not be anticipated. For companies accounting under US GAAP, the key date is when the changes are ‘enacted’. This will be the date of Royal Assent.

Czyli przekładając na polskie realia - te, które przeszły przez parlament i prezydenta i czekają na publikację.

HTH


    Reference: http://209.85.129.104/search?q=cache:jmwo64FEldwJ:www.kpmg.c...
inmb
Local time: 18:27
Works in field
Native speaker of: Polish
PRO pts in category: 44
Grading comment
Dziękuję!

Peer comments on this answer (and responses from the answerer)
agree  Polangmar: uchwalone, ale nie podpisane formalnie (przez głowę państwa)
4 hrs
  -> dzięki!

agree  Roman Kozierkiewicz
9 hrs
  -> dzięki!
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