Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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odmerjena terjatev za davek
1 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
PRIPOZNAVANJE ODMERJENIH OBVEZNOSTI ZA DAVEK IN ODMERJENIH TERJATEV ZA DAVEK
RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS
2 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
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.
3 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
V skupinskih računovodskih izkazih se odmerjena terjatev za davek enega podjetja v skupini pobota z odmerjeno obveznostjo za davek drugega podjetja v skupini, če in le če imata obravnavani podjetji zakonsko izterljivo pravico plačati ali prejeti en sam čisti znesek ter če nameravata plačati ali prejeti takšen čisti znesek ali hkrati povrniti terjatev in poravnati obveznost.
In consolidated financial statements, a current tax asset of one enterprise in a group is offset against a current tax liability of another enterprise in the group if, and only if, the enterprises concerned have a legally enforceable right to make or receive a single net payment and the enterprises intend to make or receive such a net payment or to recover the asset and settle the liability simultaneously.
4 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Podjetje ima praviloma zakonsko izterljivo pravico pobotati odmerjeno terjatev za davek z odmerjeno obveznostjo za davek, če se nanašata na davek od dobička, ki pripada isti davčni oblasti, in davčna oblast dovoli podjetju, da plača ali prejme en sam čisti znesek.
An enterprise will normally have a legally enforceable right to set off a current tax asset against a current tax liability when they relate to income taxes levied by the same taxation authority and the taxation authority permits the enterprise to make or receive a single net payment.
5 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Da bi se izognili potrebi po podrobnem določanju časa odprave vsake začasne razlike, ta standard zahteva, naj podjetje pobota odloženo terjatev za davek in odloženo obveznost za davek iste obdavčljive enote, če in le če se nanašata na davek od dobička, ki pripada isti davčni oblasti, in ima podjetje zakonsko izterljivo pravico pobotati odmerjene terjatve za davek in odmerjene obveznosti za davek.
To avoid the need for detailed scheduling of the timing of the reversal of each temporary difference, this Standard requires an enterprise to set off a deferred tax asset against a deferred tax liability of the same taxable entity if, and only if, they relate to income taxes levied by the same taxation authority and the enterprise has a legally enforceable right to set off current tax assets against current tax liabilities.
6 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
različnimi obdavčljivimi enotami, ki nameravajo bodisi poravnati odmerjene obveznosti za davek in terjatve za davek z razliko bodisi hkrati povrniti terjatve in poravnati obveznosti, v vsakem prihodnjem obdobju, v katerem je pričakovati, da bodo poravnani ali povrnjeni pomembni zneski odloženih obveznosti za davek ali terjatev za davek.
different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.
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odmerjena terjatev za davek