2009, vol. 12, br. 48, str. 21-47
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Odložena poreska sredstva i obaveze utvrđivanje, iskazivanje i obelodanjivanje
Deferred tax assets and liabilities measurement, presentation and disclosure
Institut za ekonomiku i finansije - IEF, Beograd
Sažetak
Pri sačinjavanju finansijskih izveštaja, treba istovremeno utvrditi: iznos poreza na dobit privrednog društva, iznos odloženih poreskih sredstava i odloženih poreskih obaveza a na osnovu njih odloženi poreski prihod perioda ili odloženi poreski rashod perioda. Zavisno od odnosa ovih kategorija rezultira povećan-je ili smanjenje neto finansijskog rezultata. U Napomenama prikazati sve ove utvrđene veličine, njihov odnos i koristi od priznavanja.
Abstract
The process of preparing financial statements requires consideration to be given to the amounts of deferred tax assets and liabilities. Based on these a deferred tax gain or loss for the reporting period can be calculated. Depending on the relationship between these items, the net gain for the period will either increase or decrease. All of these items, along with their relationship and benefits of being stated must be presented in notes to the accounts.
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