May 26, 2007 15:02
16 yrs ago
22 viewers *
Spanish term
Denmark
2HEADS:1PRICE, 19 YEARS IN BUSINESS
Native in: Polish 
Works in: English to Polish, Spanish to Polish, Danish to English, and 2 more.
Diferencias Temporales o Temporarias
Spanish to English
Bus/Financial
Accounting
accounting
Sociedades con histórico de pérdidas: La existencia de pérdidas fiscales no utilizadas puede ser una evidencia para suponer que, en el futuro, no se dispondrá de ganancias fiscales. Por tanto, no se realizará la activación de créditos fiscales, salvo que:
Se disponga de cantidad suficiente de Diferencias Temporales o Temporarias de pasivo, relacionadas con la misma autoridad fiscal y referidas a la misma entidad fiscal, que puedan dar lugar a importes imponibles, en cantidad suficiente como para cargar contra ellos los créditos fiscales no utilizados, antes de que el derecho de utilización de los mismos expire.
Se disponga de cantidad suficiente de Diferencias Temporales o Temporarias de pasivo, relacionadas con la misma autoridad fiscal y referidas a la misma entidad fiscal, que puedan dar lugar a importes imponibles, en cantidad suficiente como para cargar contra ellos los créditos fiscales no utilizados, antes de que el derecho de utilización de los mismos expire.
Proposed translations
(English)
| 5 +5 | Temporary or Timing Differences |
DCypher (X)
|
| 5 | Temporary differences |
Richard Cadena
|
| 4 | TEMPORARY DIFFERENCES OR TEMPORARIES |
trans4u
|
Proposed translations
+5
8 mins
Selected
Temporary or Timing Differences
site: www.iasplus.com "temporary differences"
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Note added at 9 mins (2007-05-26 15:12:24 GMT)
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http://www.google.it/search?q=site: www.iasplus.com "tempora...
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Note added at 9 mins (2007-05-26 15:12:24 GMT)
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http://www.google.it/search?q=site: www.iasplus.com "tempora...
4 KudoZ points awarded for this answer.
Comment: "thanks"
15 mins
TEMPORARY DIFFERENCES OR TEMPORARIES
TEMPORRY DIFFERENCE- The historical cost of an asset or liability may not be the same as its tax base. Such a situation creates a temporary difference. ttp://www.vernimmen.com/html/glossaire/definition_temporary_diffe...
2 hrs
Temporary differences
A temporary difference is a difference between the tax basis of an asset or liability and its reported amount in the financial statements that will result in taxable or deductible amounts in future years when the reported amount of the assets or liabiilty is recovered or settled, respectively (see paragraph 289 of FASB Statement No. 109).
Reference for the above:
AICPA Audit and Accounting Guide
DEPOSITORY AND LEINDING INSTITUTIONS: BANKS AND SAVINGS INSTITUTIONS, CREDIT UNIONS, FINANCE COMPANIES AND MORTGAGE COMPANIES
With Conforming Changes as of May 1, 2006
Published by the AICPA
Hope this helps.
In my 19th year of translating from Spanish to English for Mexico City based accounting firms and financial entities in general.
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Note added at 2 hrs (2007-05-26 17:54:28 GMT)
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"pérdidas fiscales no utilizadas" actually look like "unutilized tax loss carryforwards" that are not realized and offset against future taxable income and, therefore, there is a risk that the "carryforward period" may expire. Hope this helps clarify the situation.
Reference for the above:
AICPA Audit and Accounting Guide
DEPOSITORY AND LEINDING INSTITUTIONS: BANKS AND SAVINGS INSTITUTIONS, CREDIT UNIONS, FINANCE COMPANIES AND MORTGAGE COMPANIES
With Conforming Changes as of May 1, 2006
Published by the AICPA
Hope this helps.
In my 19th year of translating from Spanish to English for Mexico City based accounting firms and financial entities in general.
--------------------------------------------------
Note added at 2 hrs (2007-05-26 17:54:28 GMT)
--------------------------------------------------
"pérdidas fiscales no utilizadas" actually look like "unutilized tax loss carryforwards" that are not realized and offset against future taxable income and, therefore, there is a risk that the "carryforward period" may expire. Hope this helps clarify the situation.
Reference:
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