deferred tax in Czech
[eko.] odložená daň Entry edited by: RNDr. Pavel Piskač
Sentence patterns related to "deferred tax"
1. If the tax rate has decreased to # %, the enterprise recognises a deferred tax asset of # (# at # %) and deferred tax income of
2. (10) deferred tax provisions (reserves, free or accelerated depreciation);
3. Recognition of deferred tax assets after the initial accounting is complete
4. Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:
5. the aggregate current and deferred tax relating to items that are charged or credited to equity
6. (a) the aggregate current and deferred tax relating to items that are charged or credited to equity;
7. An entity shall recognise acquired deferred tax benefits that it realises after the business combination as follows:
8. adjustments resulting from the subsequent recognition of deferred tax assets during the period in accordance with paragraph 65;
9. Consequently, the cost of the goodwill, and the related accumulated amortisation, are reduced to the amounts (# and #) that would have been recorded if a deferred tax asset of # had been recognised as an identifiable asset at the date of the business combination