aktive/passive latente Steuern

English translation: deferred tax assets / deferred tax liabilities *IAS*

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:aktive/passive latente Steuern
English translation:deferred tax assets / deferred tax liabilities *IAS*
Entered by: Steffen Walter

09:31 Jan 14, 2004
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: aktive/passive latente Steuern
Bilanz: Auf der Aktivaseite stehen die aktiven, latenten Steuern und auf der Passivaseite die passiven, latenten St.
wäre das latent tax on assets/liabilities?
silvia glatzhofer
Local time: 09:42
deferred tax assets / deferred tax liabilities
Explanation:
Zumindest gilt diese Terminologie innerhalb der International Accounting Standards (IAS; siehe zum Vergleich IAS 12 in deutscher und englischer EU-Quelle). Achtung: Darüber hinaus werden latente Steuern generell als "deferred tax (items)" bezeichnet.

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Note added at 21 mins (2004-01-14 09:53:00 GMT)
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Es wäre gut zu wissen, welche Rechnungslegungsstandards Deinem Text zugrunde liegen.
Selected response from:

Steffen Walter
Germany
Local time: 09:42
Grading comment
thanks
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3deferred taxes
Monika Leit
4 +3deferred tax assets / deferred tax liabilities
Steffen Walter


  

Answers


10 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
deferred taxes


Explanation:
Latente Steuern sind deferred taxes und je nachdem, ob es sich um künftige Steuerforderungen oder -verbindlichkeiten handelt, steht der Posten auf der Aktiv- oder Passivseite.

Monika Leit
Local time: 09:42
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 47

Peer comments on this answer (and responses from the answerer)
agree  cologne
1 min

agree  EdithK
2 mins

agree  Michael Pauls
4 mins
Login to enter a peer comment (or grade)

20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
deferred tax assets / deferred tax liabilities


Explanation:
Zumindest gilt diese Terminologie innerhalb der International Accounting Standards (IAS; siehe zum Vergleich IAS 12 in deutscher und englischer EU-Quelle). Achtung: Darüber hinaus werden latente Steuern generell als "deferred tax (items)" bezeichnet.

--------------------------------------------------
Note added at 21 mins (2004-01-14 09:53:00 GMT)
--------------------------------------------------

Es wäre gut zu wissen, welche Rechnungslegungsstandards Deinem Text zugrunde liegen.


    Reference: http://europa.eu.int/eur-lex/pri/de/oj/dat/2003/l_261/l_2612...
    Reference: http://europa.eu.int/eur-lex/pri/en/oj/dat/2003/l_261/l_2612...
Steffen Walter
Germany
Local time: 09:42
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 428
Grading comment
thanks

Peer comments on this answer (and responses from the answerer)
agree  Ralf Lemster: Genau.
7 mins
  -> Moin Ralf :-)

agree  Richard Hall
17 mins
  -> Thanks.

agree  Ted Wozniak
2 hrs
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