deferred tax liabilities


deferred tax liabilities
 отложенные налоговые обязательства; суммы налога на прибыль, подлежащие уплате в будущих периодах в связи с налогооблагаемыми временными разницами ([lang name="English"]taxable temporary differences).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • deferred tax expense — A non cash expense that provides a source of free cash flows.. Amount allocated during the period to cover tax liabilities that have not yet been paid. Bloomberg Financial Dictionary …   Financial and business terms

  • Deferred Long-Term Liability Charges — A collection of future company liabilities that will typically be summed up and shown as one line item on the balance sheet. The charges are most often made up of deferred tax liabilities that are to be paid more than one year in the future;… …   Investment dictionary

  • Deferred Account — An account that postpones tax liabilities until a later date. Deferred accounts are usually retirement accounts With a retirement account that is deferred, you don t pay tax on the contributions until you pull them out of the account …   Investment dictionary

  • tax sheltered annuity — (TSA)  Insurance product that allows an investor avoid or reduce tax liabilities. Taxes are usually deferred until the end of a specified period of time …   American business jargon

  • Deferred taxes — A non cash expense that provides a source of free cash flow. Amount allocated during the period to cover tax liabilities that have not yet been paid. The New York Times Financial Glossary …   Financial and business terms

  • Tax patent — A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents are granted predominantly in the United States but can be granted in other countries as well. [ [http://www.delphion.com/details?pn …   Wikipedia

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Other Long-Term Liabilities — A balance sheet item that includes obligations which are not going to be paid off within the year or operating cycle, but are not included in the long term liabilities category. Other long term liabilities are commonly found directly beneath the… …   Investment dictionary

  • Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… …   Wikipedia

  • other long-term liabilities — Value of leases, future employee benefits, deferred taxes ( deferred tax expense), and other obligations not requiring interest payments that must be paid over a period of more than one year. Bloomberg Financial Dictionary …   Financial and business terms