Examples of using Temporary differences in English and their translations into Greek
{-}
-
Colloquial
-
Official
-
Medicine
-
Ecclesiastic
-
Financial
-
Official/political
-
Computer
Temporary differences may be either.
Against which the temporary differences can be utilised.
Temporary differences also arise when.
That it is probable that the temporary differences will reverse in the foreseeable future and.
Temporary differences lead to deferred tax.
Taxable profit will be available against which the temporary differences can be utilised.
Temporary differences vs. permanent differences. .
Deferred income tax liabilities are recognised for all taxable temporary differences.
That the deductible temporary differences are likely to be reversed in the immediate future and.
The amount of deferred tax expense(income)relating to the origination and reversal of temporary differences;
Such temporary differences are often described as timing differences. .
As explained in paragraphs 19 and 26(c), temporary differences may arise in a business combination.
Temporary differences between financial reporting and the tax basis of assets.
Deferred income tax is recognized for the temporary differences that result from investments in subsidiaries.
Deferred tax liabilities are recognized in that cycle,which is formed on the respective temporary differences.
And it is possible that the temporary differences will not be reversed in the foreseeable future.
In such circumstances,the deferred tax asset is recognised in the period in which the deductible temporary differences arise.
The reversal of deductible temporary differences results in deductions in determining taxable profits of future periods.
Only changes in assets orliabilities that affect the temporary differences are recognized directly.
The principal temporary differences arise from impairment of loans and retirement benefit obligations in accordance with IAS 19.
However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.
Taxable temporary differences appear when the costs in the accounting are recognized later than in the tax, and revenues, respectively, earlier.
Sible to identify the timing of the reversal of the temporary differences, the tax rate in effect on the day after the balance sheet date is used.
The carrying amount of deferred tax assets and liabilities may change even thoughthere is no change in the amount of the related temporary differences.
Ind AS 12 Income Taxes applies to temporary differences that arise from the elimination of profits and losses resulting from intragroup transactions.
(a)the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and.
A deferred tax liability is recognized for all taxable temporary differences, except to the extent that the deferred tax liability arises from.
Temporary differences arise when the tax bases of the identifiable assets acquired and liabilities assumed are not affected by the business combination or are affected differently.
A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability arises from:(a).
The following are examples of temporary differences of this kind that are taxable temporary differences and that therefore result in deferred tax liabilities:(a).

