What is the translation of " TEMPORARY DIFFERENCE " in Slovenian?

• začasna razlika
• začasne razlike
• začasno razliko

Examples of using Temporary difference in English and their translations into Slovenian

Against which the temporary difference can be utilized.
Pri katerih bo mogoče uporabiti odbitne začasne razlike.

(b) Under this analysis, there is no deductible temporary difference.
Pri tej analizi ni odbitne začasne razlike.

(b) it is probable that the temporary difference will not reverse in the.
Verjetno je, da začasne razlike ne bodo odpravljene v predvidljivi.

As a result, the tax base of the asset is adjusted and no temporary difference arises.
Zaradi tega se davčna osnova sredstva prilagodi in ne pride do nobene začasne razlike.

(a)the temporary difference will reverse in the foreseeable future; and.
(a) bodo začasne razlike odpravljene v predvidljivi prihodnosti, ter.

Taxable profit will be available against which the temporary difference can be utilized.
Na razpolago obdavčljivi dobiček, tako da bo mogoče uporabiti začasne razlike.

The temporary difference and it is probable that the temporary difference will not reverse in.
Katerem bodo odpravljene začasne razlike, in je verjetno, da začasne razlike ne.

(b) taxable profit will be available against which the temporary difference can be utilised.
Bo na razpolago obdavčljivi dobiček, tako da bo mogoče izrabiti začasne razlike.

(b)it is probable that the temporary difference will not reverse in the foreseeable future.
Verjetno, da začasne razlike ne bodo odpravljene v predvidljivi prihodnosti.

The difference between the carrying amount of 100 and the tax base of 60 is a taxable temporary difference of 40.
Razlika med knjigovodsko vrednostjo 100 in davčno osnovo 60 je obdavčljiva začasna razlika 40.

Because that taxable temporary difference does not relate to the initial recognition of the goodwill, the resulting deferred tax liability is recognised.
Ker se ta obdavčljiva začasna razlika ne nanaša na začetno pripoznanje dobrega imena, se posledična odložena obveznost za davek pripozna.

The difference between the carrying amount of 100 and the tax base of nil is a deductible temporary difference of 100.
Razlika med knjigovodsko vrednostjo 100 in davčno osnovo nič je odbitna začasna razlika 100.

On this basis, the tax base is Rs 70, there is a taxable temporary difference of Rs 80 and there is a deferred tax liability of Rs 24(Rs 80 at 30%), as in example B.
Na tej podlagi je davčna osnova 70, obdavčljiva začasna razlika 80 in odložena obveznost za davek 24(30% od 80) kot v zgledu B.

Furthermore, it would often be impracticable to determine the amount of income taxes that would be payable when the temporary difference reverses.
Poleg tega je pogosto težko ugotoviti znesek davka iz dobička, ki ga bo treba plačati, ko bodo odpravljene začasne razlike.

This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability.
Ta razlika je obdavčljiva začasna razlika in obveznost plačati iz nje izhajajoči davek iz dobička v prihodnjih obdobjih je odložena obveznost za davek.

(f) the amount of the benefit from a previously unrecognised tax loss, tax credit or temporary difference of.
(e) znesek koristi, ki izvira iz prej nepripoznane davčne izgube, davčnega dobropisa ali začasne razlike prejšnjega obdobja, ki se uporabi za zmanjšanje odmerjenega odhodka za davek.

On this basis, the tax base is Rs 80(Rs 110 less Rs 30), there is a taxable temporary difference of Rs 70 and there is a deferred tax liability of Rs 25(Rs 40 at 40% plus Rs 30 at 30%).
Na tej podlagi je davčna osnova 80(110 manj 30), obdavčljiva začasna razlika 70 in obdavčljiva obveznost za davek 25(40% od 40 in 30% od 30).

An alternative analysis is that the accrued fines and penalties payable have a tax base of nil and that a tax rate of nil is applied to the resulting deductible temporary difference of 100.
Pri drugačni analizi imajo vračunane globe in kazni davčno vrednost nič in se uporabi davčna osnova nič na nastalo odbitno začasno razliko 100.

(f)the amount of the benefit from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense;
(f) znesek koristi iz prej nepripoznane davčne izgube, davčnega dobropisa ali začasne razlike prejšnjega obdobja, ki se uporabi za zmanjšanje odloženega odhodka za davek.

An alternative analysis is that the accrued dividends receivable have a tax base of nil and that a tax rate of nil is applied to the resulting taxable temporary difference of 100.
Pri drugačni analizi imajo obračunane terjatve za dividende davčno osnovo nič in se uporabi davčna stopnja nič na nastalo obdavčljivo začasno razliko 100.

(e)the amount of the benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense;
(e) znesek koristi, ki izvira iz prej nepripoznane davčne izgube, davčnega dobropisa ali začasne razlike prejšnjega obdobja, ki se uporabi za zmanjšanje odmerjenega odhodka za davek.

Such a deductible temporary difference results in a deferred tax asset as economic benefits will flow to the entity in the form of a deduction from taxable profits when contributions or retirement benefits are paid;
Posledica takšne odbitne začasne razlike je odložena terjatev za davek kot gospodarska korist, ki bo pritekla v podjetja v obliki odbitka od obdavčljivih dobičkov ob plačilu prispevkov ali pokojnin;

If there were no such restrictions, then the entity would assess a deductible temporary difference in combination with others.
Če davčna zakonodaja ne določa nobenih takih omejitev, podjetje oceni odbitno začasno razliko v kombinaciji z vsemi drugimi odbitnimi začasnimi razlikami..

It is probable that taxable profit will be available against which a deductible temporary difference can be utilised when there are sufficient taxable temporary differences relating to the same taxation authority and the same taxable entity which are expected to reverse:.
Verjetno je, da bo na razpolago obdavčljivi dobiček, v breme katerega bo mogoče uporabiti odbitno začasno razliko, če se za dovolj obdavčljivih začasnih razlik, nanašajočih se na isto davčno oblast in isto obdavčljivo enoto, pričakuje, da se bodo odpravile:.

The deferred tax asset arising from the initial recognition of goodwill shall be recognised as part of the accounting for a business combination to the extent that it is probable that taxable profit will be available against which the deductible temporary difference could be utilised.
Odložene terjatve za davek, ki izhajajo iz začetnega pripoznanja dobrega imena, je treba pripoznati kot del obračunavanja poslovne združitve, kolikor je verjetno, da se bo pojavil razpoložljiv obdavčljiv dobiček, v breme katerega bo mogoče uporabiti odbitno začasno razliko.

The difference between the carrying amount of a revalued asset and its tax base is a temporary difference and gives rise to a deferred tax liability or asset.
Razlika med knjigovodskim zneskom prevrednotenega(revaloriziranega) sredstva in njegovo davčno osnovo je zato začasna razlika in povzroči odloženo obveznost za davek ali terjatev za davek.

The temporary difference is the difference between the carrying amount of the asset and its tax base which is the original cost of the asset less all deductions in respect of that asset permitted by the taxation authorities in determining taxable profit of the current and prior periods.
Začasna razlika je razlika med knjigovodsko vrednostjo sredstva in njegovo davčno osnovo, ki je izvirna nabavna vrednost sredstva, zmanjšana za vse odbitke, ki jih dovoljuje davčna oblast pri ugotavljanju obdavčljivega dobička sedanjega in prejšnjih obdobij.

In consolidated financial statements, the temporary difference may be different from the temporary difference associated with that investment in the parent's separate financial statements if the parent carries the investment in its separate financial statements at cost or revalued amount.
V konsolidiranih računovodskih izkazih je začasna razlika lahko drugačna od začasne razlike, ki je povezana s takšno finančno naložbo v računovodskih izkazih obvladujočega podjetja, če obvladujoče podjetje obravnava naložbo v svojih računovodskih izkazih po nabavni vrednosti ali prevrednoteni vrednosti.