Übersetzung für "Aktive und passive latente steuern" in Englisch

Deferred tax assets and liabilities are offset in conformity with IAS 12.74.

Deferred tax assets and liabilities are established for temporary differences between the tax bases of assets and liabilities and their carrying amount in the consolidated balance sheet (‘balance sheet liability method’).

Deferred tax assets and liabilities are recognised in accordance with the liability method for all temporary differences between the IFRS carrying amounts and the tax base, as well as for temporary differences resulting from consolidation measures.

The Committee then discussed whether an entity (a) recognises deferred taxes for these temporary differences or (b) applies the initial recognition exemption in paragraphs 15 and 24 of IAS 12 Income Taxes, which prohibits an entity from recognising deferred tax assets and liabilities on initial recognition of an asset or liability in a transaction, which is not a business combination.

Deferred tax assets and liabilities are recognised in accordance with the liability method for all temporary differences between the IFRS carrying amounts and the tax base, as well as for temporary consolidation measures.

Deferred tax assets and liabilities are formed for temporary differences between tax bases and carrying amounts, and for consolidation measures recognized in the statement of income.

The deferred tax assets and liabilities are as follows:

In accordance with the provisions in IAS 12, deferred tax assets and liabilities are not discounted.

The change in the difference between deferred tax assets and liabilities amounts to EUR –5.8 million (March 31, 2017: EUR –26.0 million).

When assessing the requirements to recognise deferred tax assets and liabilities retrospectively, entities would need to assess if a tax temporary difference existed at the date of initial recognition of a transaction.

Here the asset-side and liabilities-side deferred taxes of a company which meet the requirements of IAS 12.74 are balanced.

Amendments to tax laws and regulations, legal judgments and their interpretation by the tax authorities, and the findings of tax audits in these countries may result in higher tax expense and payments, thus also influencing the level of tax receivables, tax liabilities and deferred tax assets and liabilities.

The change in the balance between deferred tax assets and liabilities amounts to EUR –26.0 million (March 31, 2016: EUR –55.2 million).

Deferred tax assets and liabilities are measured on the basis of tax rates applicable on the date when the temporary differences are expected to reverse.

The Committee decided to recommend to the IASB a narrow-scope amendment to IAS 12, which would narrow the scope of the initial recognition exemption so that it would not apply to the extent that, on initial recognition of a transaction, an entity would recognise equal amounts of deferred tax assets and liabilities.

Deferred tax assets and liabilities are measured on the basis of the tax rates expected to be applicable on the date when the temporary differences are reversed.

The following chart illustrates the gross changes in cash flow hedges together with the changes in the deferred tax assets and liabilities recognized under other comprehensive income (OCI) and the net changes (net of taxes) in cash flow hedges over the past three years.

The deferred tax assets and liabilities existing at December 31, 2007 are itemized in the table below:

Deferred taxes are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.

Deferred tax assets and liabilities of a company concerning the same respective authority are offset.

Deferred tax assets and liabilities of a company concerning the same respective authority are offset.

Deferred tax assets and liabilities result from the accounting and valuation differences at Bundesdruckerei GmbH as parent company and sole taxpayer as well as its subsidiaries D-TRUST GmbH and BIS Bundesdruckerei International Services GmbH and, for the first time after conclusion of the control and profit and loss transfer agreement in the year under review, Maurer Electronics GmbH for the following balance sheet items: