expected to be payable based on enactedor substantively enacted tax ratesatthe period end and expected current taxable income, [...] glencore.com glencore.com 即期稅項指基於期末頒佈或實質頒佈稅率及預期即期應課稅收入而預期應付的所得稅,以及以 往年度應付稅項之任何調整。
For U.S. GAAP purposes, a corporation's recorded income tax liabilities and assets in their financial statements should be measured using tax rates that are considered to be enacted at the balance sheet date. In general, tax rate changes are considered enacted once the relevant b...
A tax rate that has been substantively enacted is used to determine the balance sheet values of deferred tax assets and deferred tax liabilities under:A. U.S. GAAP only.B. both IFRS and U.S. GAAP.C. IFRS only. 正确答案:C 分享到: 答案解析: Under IFRS, a tax rate that has been ...
题目 A tax rate that has been substantively enacted is used to determine the balance sheet values of deferred tax assets and deferred tax liabilities under: A. U.S. GAAP only. B. both IFRS and U.S. GAAP. C. IFRS only. 相关知识点: 试题来源: 解析 C 略 反馈 收藏 ...
substantively enacted, many trusts will be required to record additional future e taxes • As changes were not substantively enacted in 2006, no accounting is required at this point Accounting for Taxes of Trusts—2006 • Consider disclosure requirements from CICA 3465.99 – Nature and extent of...
aThe income tax payable represents the amounts expected to be paid to the taxation authority, using the tax rates(and tax laws) that have been enacted or substantively enacted by the balance sheet date. 所得税付得起代表期望的数额被支付对征税当局,使用立法了或实质地立法了不迟于资产负债表日期...
substantively enacted changes to the income tax law introduced as part of a government’s measures in response to a specific external event – e.g. tax reliefs for certain types of income, additional tax deductions, a reduced tax rate or an extended period to use tax losses carried forward;...
aIncome tax expense represent s current tax expense. The income tax payable represents the amounts expected to be paid to the taxation authority, using the tax rates(and tax laws) that have been enacted or substantively enacted by the balance sheet date. 所得税费用代表s当前税费用。 所得税付...
Enacted or “substantively enacted” tax rates are used, where “substantively enacted” means only perfunctory actions are required for the measure to become law Recognition of deferred tax assets Deferred tax assets are recognized in full and reduced by a valuation allowance for the amount of the...
Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. asiasat.com 遞延所得稅乃根據報告...