TFL Vsebine / Revija Poslovodno računovodstvo

Odloženi davki se pojavljajo kot odložene obveznosti ali kot odložene terjatve. Izhajajo iz poslovnih dogodkov, ki vsebujejo tako davčni kot poslovni učinek. Razlike nastajajo zardi različnih pravil merjenja ekonomskih kategorij. Za poslovne namene se merijo v skladu s strokovnimi standardi za davčne potrebe pa po davčnih pravilih. Odloženi davki se najpogosteje obračunavajo po dolžnih zneskov, ki se včasih označuje kot metoda obveznosti po bilanci stanja. Prihaja do veliko primerov nastanka odloženih davkov, ki jih moramo strokovno in pojmovno pravilno obravnavati. Pri njihovem pripoznavanju je treba dosledno spoštovati strokovna pravila.

Deferred taxes arise as deferred obligations or deferred receivables. They are generated from events which include both tax and business impact. Deferred taxes are due from different rules of measurement of economic categories. For business purposes are measured in accordance with professional standards for tax purposes after tax rules. Deferred tax is accounted for most of the amounts due, which is sometimes referred to as the balance sheet liability. Here I a lot of examples of the creation of deferred tax. In their recognition we have to respect professional rules.