28. Bře 2007
1
Dobrý deň,chcem sa opýtať, či je možné podľa US-GAAP kompenzovať odložené daňové pohľadávky a odložené daňové záväzky (napríklad ak súvisia s daňami z príjmov vyberanými tým istým daňovým orgánom - podobne ako to dovoľuje IAS 12).Ďakujem pekne
Re: deferred tax
Napsal uživatel Mladek dne Čt, 03/29/2007 - 10:17.
Ano, pokud se jedná o stejnou daňovou autoritu. Třeba Slovenskou republiku. Kdyby se jednalo o dvě, třeba Slovensko a Čechy, to by povoleno nebylo.
Standard který to v US GAAP řeší je SFAS 109.42:
„For a particular tax-paying component of an enterprise and within a particular tax jurisdiction, (a) all current deferred tax liabilities and assets shall be offset and presented as a single amount and (b) all noncurrent deferred tax liabilities and assets shall be offset and presented as a single amount. However, an enterprise shall not offset deferred tax liabilities and assets attributable to different tax-paying components of the enterprise or to different tax jurisdictions.”
Standard který to v US GAAP řeší je SFAS 109.42:
„For a particular tax-paying component of an enterprise and within a particular tax jurisdiction, (a) all current deferred tax liabilities and assets shall be offset and presented as a single amount and (b) all noncurrent deferred tax liabilities and assets shall be offset and presented as a single amount. However, an enterprise shall not offset deferred tax liabilities and assets attributable to different tax-paying components of the enterprise or to different tax jurisdictions.”