19:04 May 30, 2018 |
English to German translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Johanna Timm, PhD Canada Local time: 00:04 | ||||||
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Summary of answers provided | ||||
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3 | Rückstellungen für Steuernachzahlungen |
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provision to return differences Rückstellungen für Steuernachzahlungen Explanation: “Return” bezieht sich auf Income Tax „Return“ “Provision to Return Differences It is important for companies to analyze provision to return (PTR) differences. Since the income tax provision is an estimate, differences often exist when comparing the taxes reported in subsequently filed tax returns. Companies should account for these differences when preparing the following year’s income tax provision. The goal should be to minimize the needed PTR adjustment. Given a large enough adjustment, the question arises whether a financial statement restatement is needed.” http://holtzmanpartners.com/5-key-income-tax-provision-issue... Rückstellungen für ungewisse Verbindlichkeiten Rückstellungen werden für künftige Verpflichtungen gebildet, die der Höhe und Fälligkeit nach zum Zeitpunkt der Bildung unbekannt sind.[…]. Angesetzt werden sie z.B. für Steuernachzahlungen, Prozessrisiken, Eventualverbindlichkeiten. https://www.rechnungswesen-portal.de/Fachinfo/Rueckstellunge... |
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