tax through equity
| 07:24 Mar 20, 2015 |
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| English to Hungarian translations [PRO] Bus/Financial - Accounting | |||||||
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| 5 | tőkenyereség-adó |
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| Kontextus |
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| Discussion entries: 3 | |
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Answers
46 mins confidence: 
tőkenyereség-adó Explanation: http://www.vg.hu/gazdasag/adozas/nohet-a-brit-tokenyereseg-a... http://www.complex.hu/kzldat/t1100144.htm/t1100144.htm |
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Notes to answerer
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Reference comments
16 mins |
| Reference: Kontextus Reference information: Itt valamivel bővebb kontextusban szerepel, talán segít az értelmezésben: http://m.londonstockexchange.com/exchange/mobile/news/detail... http://www.wikinvest.com/stock/Natl_Bk_Greece_Ads_(NBG)/Defe... -------------------------------------------------- Note added at 1 hr (2015-03-20 09:04:05 GMT) -------------------------------------------------- Egyéb: http://www.bdointernational.com/Services/Audit/IFRS/IFRS at ... DEFERRED TAX - MEASUREMENT Current tax and deferred tax are charged or credited directly to equity or other comprehensive income if the tax relates to items that are credited or charged, in the same or a different period, directly to equity or other comprehensive income. Nem tudom, hogy erről van-e szó, a saját referenciáimból kihámozható kontextusból indultam ki. A jelenlegi adó helyett esetleg tárgyévi adó? -------------------------------------------------- Note added at 1 hr (2015-03-20 09:19:09 GMT) -------------------------------------------------- Egy Deloitte anyagból: http://www.iasplus.com/en/binary/dttpubs/0306hktax.pdf It will be unusual to recognise current tax in equity. However, this treatment will be required where, according tothe tax rules in a particular jurisdiction, an item dealt with in equity for accounting purposes gives rise to a currenttax charge, for example:... |
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