递延所得税资产
- 网络Deferred Tax Asset
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争论的焦点是所谓的递延所得税资产&这类资产在上述四个南欧国家被视为核心资本,但欧洲央行(ECB)并不认为它是优质资产。
At issue are so-called deferred tax assets , which are accepted as core capital in the four southern European countries , but which are not regarded by the European Central Bank as high quality .
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因此,该公司已没有净递延所得税资产。
Accordingly , the Company has no net deferred tax assets .
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债务法;递延所得税资产;盈余管理。
Liability Method ; Deferred Tax Assets ; Earnings Management .
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当银行发生了以后可以抵扣税款的损失时,就产生了递延所得税资产。
Deferred tax assets are created when banks make losses that they can later offset against their tax bill .
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在这种情况下,递延所得税资产应在可抵扣暂性差异产生的期间确认。
In such circumstances , the deferred tax asset is recognised in the period in which the deductible temporary differences arise .
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且在新所得税准则下,资本市场投资者将递延所得税资产看作一项真实的资产,而递延所得税负债则被视为一项真实的负债。
Under the new guidelines , the capital market investors treat the deferred tax assets as real assets and the deferred tax liabilities as real liabilities .
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如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down .
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欧洲央行认为将递延所得税资产算作资本存在不足,为了弥补这一点,它表示将要求那些它认为过度依赖此类资本的银行增加缓冲资本,即第二支柱要求。
To compensate for the perceived weakness of deferred tax assets , the ECB has signalled that it would increase capital buffers , called Pillar 2 requirements , on banks seen as over-reliant on this kind of capital .
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新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关资产和负债会计要素的定义。
Compared with the former rules , as to the components and calculation of deferred income tax assets and deferred income tax liabilities , the new guide is more in line with the definition of the account elements on assets and liabilities .
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资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,应当确认以前期间未确认的递延所得税资产。
On the balance sheet date , where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference , the deferred income tax assets unrecognized in prior periods shall be recognized .
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在某些情况下,《华尔街日报》可以通过分析公司为递延薪酬或职工福利及薪酬所申报的递延所得税资产来大概估算出公司到底欠高管多少钱。
The Journal was able to approximate companies'IOUs , in some cases , by looking at an amount they report as deferred tax assets for'deferred compensation'or'employee benefits and compensation .