ADS IAS 12

English translation: Adler, Düring, Schmalzt

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:ADS
English translation:Adler, Düring, Schmalzt
Entered by: scottmw90

16:28 Jan 24, 2016
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: ADS IAS 12
Nach ADS IAS 12 Rz 197 ist fraglich, ob zur Bewertung der latenten Steuern auch pauschal (konzern-)einheitliche (durchschnittliche) Steuersätze verwendet werden dürfen (so etwa, sofern der einzelne Sachverhalt dem betreffenden Konzernunternehmen nicht mit vertretbarem Aufwand zuordenbar ist, App, KoR 2003, 209 (212); tendenziell wohl weitergehend auch Heuser/Theile, IFRS-Handbuch3, Rz. 2650; aA – »Durchschnittssteuersätze grds. unzulässig« – zB Küting/Zwirner/Reuter, BuW 2003, S. 441 (446)).

Under ADS IAS 12, margin number 197, it is questionable whether fixed standard (with the group) (average) tax rates can also be used to measure deferred taxes (provided that the individual matter cannot be allocated to the group company without unreasonable effort, App, KoR 2003, 209 (212); for further details see also Heuser/Theile, ‘IFRS-Handbuch 3’, margin number 2650; aA – »Average tax rates generally not permissible« – e.g. Küting/Zwirner/Reuter, BuW 2003, p. 441 (446)).

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This reference has been used a few times in the source text, yet I can find no reference to it on the Internet (pun intended).

Also, does anyone know what that 'aA' is doing there?
scottmw90
Local time: 06:30
Adler, Düring, Schmalzt
Explanation:
Commentary on IFRS/IAS accounting standards. Possibly introduce the abbreviation on first reference then leave as is.

Adler / Düring / Schmaltz
Rechnungslegung nach Internationalen Standards
Selected response from:

Ted Wozniak
United States
Local time: 01:30
Grading comment
Thanks a lot! You'd think the author could have written out the full reference at least once, but that would be too easy!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2Adler, Düring, Schmalzt
Ted Wozniak


Discussion entries: 4





  

Answers


1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +2
ADS
Adler, Düring, Schmalzt


Explanation:
Commentary on IFRS/IAS accounting standards. Possibly introduce the abbreviation on first reference then leave as is.

Adler / Düring / Schmaltz
Rechnungslegung nach Internationalen Standards


    Reference: http://www.beck-shop.de/Adler-Duering-Schmaltz-Rechnungslegu...
Ted Wozniak
United States
Local time: 01:30
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 762
Grading comment
Thanks a lot! You'd think the author could have written out the full reference at least once, but that would be too easy!

Peer comments on this answer (and responses from the answerer)
agree  BrigitteHilgner
1 hr

agree  RobinB: It's one of the authoritative German works on IFRSs, competes with Baetge et al.
3 hrs
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