Übersetzung für "Steuerbilanz" in Englisch

This is linked to a certain extent to the issue of tax and accounting dependency.

It records all transactions for easy search and tax accounting.

The total expenditure in April in the tax accounting will be:

In the Commission's view, a tax balance sheet is not necessary and represents an additional administrative burden.

According to that, solely such accounting differences between commercial- and tax balance sheet will be considered, which have P & L effectively been booked.

All Member States that wanted to establish an accounting base which equalled the tax base would in effect have to establish the same accounting base as for IFRS.

The former requires the preparation of a 'tax balance sheet' under commonly defined rules, including the profit and loss account.

The depreciation charges should have been based on the realistic market values of the fixed assets as reported in the tax accounts and not on the lower book values in the annual accounts.

The Commission envisages establishing a series of meetings with accounting and financial experts from the Member States to discuss the links ("dependency") between financial accounts and tax accounts, the tax implications of the introduction of IFRS.

For example, where financial accounts and tax accounts are closely linked and these 'dual purpose' accounts are also used for other purposes, such as defining what amounts can be distributed as dividends to shareholders, changes to existing practices may appear to cause problems in some Member States.

With no common set of rules for the preparation of financial accounts, if the balance sheet forms a primary part of the tax calculation the CCCTB may have to include specific rules defining elements of the 'tax' balance sheet.

It is of course stipulated that a shareholder in the transferring company is to declare the new shares in his tax returns at the same value as the holding cancelled in the course of the merger.

The rise in deferred tax assets arose from the recognition of higher provisions under HGB compared with the tax accounts and partly from increased deferred tax assets due to the findings of the tax audit carried out for 2009 to 2011.

Based on the Temporary-Concept realized in IAS 12 and FAS109, deferred taxes result from the difference between the accounting value of assets and liabilities within the commercial balance sheet (individual financial statement respectively consolidated balance sheet) and their approach within the tax balance sheet.

A trade tax provision in the amount of € 2.6 million was created and recognised in expenses on 31 March 2011 which will cover current earn- ings of the property companies as well as the measurement differences for properties arising from differences between the tax accounts and the IFRS consolidated financial statements.

In accordance with IAS 12, deferred taxes were recognised for all differences between the tax accounts and the IFRS balance sheet, using the currently enacted tax rate.

An additional tax balance sheet was added to the parallel accounting principles of IFRS and the German GAAP.

A trade tax provision in the amount of € 5.2 million was created and rec- ognised in expenses on 30 June 2011 that will cover current earnings of the property companies as well as the measurement differences for prop- erties arising from differences between the tax accounts and the IFRS consolidated financial statements.