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  3. Accounting

auf vorübergehende Differenzen abstellen

English translation: based on temporary differences

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:auf vorübergehende Differenzen abgestellt
English translation:based on temporary differences
Entered by: Steffen Walter

12:49 Mar 19, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: auf vorübergehende Differenzen abstellen
Die Behandlung der Latenten Steuern richtet sich nach der balance sheet liability method". Diese Methode wendet eine bilanzorientierte Betrachtung an, bei der auf vorübergehende Differenzen abgestellt wird. Die Latenten Steuern werden auf vorübergehenden Wertabweichungen zwischen Buchwerten und steuerlich anrechenbaren Werten berechnet.

Context: rules for consolidating group accounts

Thanks.
markj
based on temporary differences
Explanation:
HDH

Alison

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Note added at 6 mins (2007-03-19 12:56:47 GMT)
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" Temporary differences (See Chapter 7 of the Vernimmen)

The historical cost of an asset or liability may not be the same as its tax base. Such a situation creates a temporary difference. See also deferred tax assets and liabilities."

http://www.vernimmen.com/html/glossaire/definition_temporary...
Selected response from:

Alison Schwitzgebel
France
Local time: 20:31
Grading comment
Thanks as always, Alison.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1based on temporary differences
Alison Schwitzgebel


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
auf vorübergehende Differenzen abgestellt wird
based on temporary differences


Explanation:
HDH

Alison

--------------------------------------------------
Note added at 6 mins (2007-03-19 12:56:47 GMT)
--------------------------------------------------

" Temporary differences (See Chapter 7 of the Vernimmen)

The historical cost of an asset or liability may not be the same as its tax base. Such a situation creates a temporary difference. See also deferred tax assets and liabilities."

http://www.vernimmen.com/html/glossaire/definition_temporary...

Alison Schwitzgebel
France
Local time: 20:31
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 346
Grading comment
Thanks as always, Alison.

Peer comments on this answer (and responses from the answerer)
agree  RobinB: (and see IAS 12). Yet another variation on the theme of temporäre Differenzen - though I do think that "vorübergehend" implies a short-term nature of these differences that is rarely the case in practice. But the Vernimmen is highly recommended!
6 mins
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