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Thuật ngữ IFRS: Taxable temporary differences
Chênh lệch tạm thời chịu thuế
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 670
Cập nhật: 29/11/2024
Taxable temporary differences là gì?
Taxable temporary differences (Chênh lệch tạm thời chịu thuế) được định nghĩa là Các khoản chênh lệch tạm thời làm phát sinh các khoản phải chịu thuế khi xác định thu nhập chịu thuế (lỗ tính thuế) trong tương lai khi mà giá trị ghi sổ của tài sản hoặc nợ phải trả liên quan được thu hồi hay được thanh toán.
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