Je was op zoek naar: obveznosti za odloženi davek probanka (Sloveens - Engels)

odloženi davek
deferred tax

terjatve za davek in obveznosti za davek
tax assets and tax liabilities

obveznosti za posojila
debenture loans

pri obeh analizah ni nobene odložene obveznosti za davek.
under both analyses, there is no deferred tax liability.

obveznosti odseka ne vključujejo obveznosti za davek od dobička.
segment liabilities do not include income tax liabilities.

obveznosti za nove obrate
obligations applying to new installations

odloženi davek, nastal pri poslovni združitvi
deferred tax arising from a business combination

prevzem obveznosti za izdatke
commitment of expenditure

odložene terjatve za davek in obveznosti za davek se ne diskontirajo.
deferred tax assets and liabilities should not be discounted.

obveznosti za imetnike certifikatov;
responsibilities of the holders of certificates;

znesek povezanih odloženih obveznosti za davek iz odstavka 4 se razporedi na:
the amount of associated deferred tax liabilities referred to in paragraph 4 shall be allocated between the following:

družba je uporabila olajšavo za zmanjšanje svoje obveznosti za davek na dobiček.
the company used the credit to reduce its income tax liability.

zato ni ustrezno zahtevati diskontiranja odloženih terjatev za davek in obveznosti za davek.
therefore, it is inappropriate to require discounting of deferred tax assets and liabilities.

knjigovodska vrednost odložene obveznosti za davek se pregleda na vsak datum bilance stanja.
the carrying amount of a deferred tax asset should be reviewed at each balance sheet date.

davek iz dobička – odloženi davek: povrnitev temeljnih sredstev
income taxes - deferred tax: recovery of underlying assets

ima zakonsko izterljivo pravico pobotati odmerjene terjatve za davek in odmerjene obveznosti za davek;
the enterprise has a legally enforceable right to set off current tax assets against current tax liabilities;

obveznosti za davek in terjatev za davek, kot jih zahteva mrs 12 – davek od dobička;
tax liabilities and assets as required by ias 12, income taxes;

"odložene obveznosti za davek" ima enak pomen kot v skladu z veljavnim računovodskim okvirom;
'deferred tax liabilities' has the same meaning as under the applicable accounting framework;

odložene terjatve za davek in obveznosti za davek se ločijo od odmerjenih terjatev za davek in obveznosti za davek.
deferred tax assets and liabilities should be distinguished from current tax assets and liabilities.

v skladu z odstavkom 61 odloženi davek obremenjuje neposredno knjigovodsko vrednost kapitalske sestavine.
in accordance with paragraph 61, the deferred tax is charged directly to the carrying amount of the equity component.