You searched for: odložene terjatve za davek (Slovenska - Engelska)

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

odložene terjatve za davek, ki se nanašajo na prihodnji dobiček;
deferred tax assets that rely on future profitability;

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

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

od tega: odložene terjatve za davek, ki izhajajo iz začasnih razlik
of which: deferred tax assets arising from temporary differences

vse druge odložene terjatve za davek, ki se nanašajo na prihodnji dobiček.
all other deferred tax assets that rely on future profitability.

(c) odložene terjatve za davek, ki se opirajo na prihodnjo donosnost;
(c) deferred tax assets that rely on future profitability;

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

zgledi odbitnih začasnih razlik, katerih posledice so odložene terjatve za davek, so:
the following are examples of deductible temporary differences which result in deferred tax assets:

ob vsakem datumu bilance stanja podjetje ponovno oceni nepripoznane odložene terjatve za davek.
at each balance sheet date, an enterprise reassesses unrecognised deferred tax assets.

terjatve za odložene davke
deferred tax asset

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

izvirni mrs 12 ni izrecno navajal, ali se odložene terjatve za davek in obveznosti za davek lahko diskontirajo.
the original ias 12 did not state explicitly whether deferred tax assets and liabilities may be discounted.

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.

iz tega sledi, da takšne odložene terjatve za davek in obveznosti za davek vplivajo na dobro ime ali slabo ime.
consequently, those deferred tax assets and liabilities affect goodwill or negative goodwill.

iz tega izhajajoče odložene obveznosti za davke in odložene terjatve za davke se pripoznajo po mrs 12 — davek od dobička.
any resulting deferred tax liabilities and deferred tax assets are recognised under ias 12, income taxes.

poleg tega podjetje ne pripozna kasnejših sprememb nepripoznane odložene obveznosti za davek ali terjatve za davek, ko se sredstvo amortizira.
furthermore, an enterprise does not recognise subsequent changes in the unrecognised deferred tax liability or asset as the asset is depreciated.

povezane odložene obveznosti za davek so omejene na tiste, ki izhajajo iz davčnega prava iste države kot odložene terjatve za davek.
associated deferred tax liabilities shall be limited to those that arise from the tax law of the same jurisdiction as the deferred tax assets.

posledica dovolitve, toda ne zahtevanja diskontiranja bi bile odložene terjatve za davek in obveznosti za davek, ki med podjetji ne bi bile primerljive.
to permit, but not to require, discounting would result in deferred tax assets and liabilities which would not be comparable between enterprises.

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;