Taxable temporary differences
12. Taxable temporary differences in the formation of taxable profit (loss) result in the creation of a deferred income tax, which should increase the amount of income tax payable to the budget in the following reporting period or subsequent reporting periods.
Taxable temporary differences arise as a result:
of applying different methods of depreciation for accounting purposes and for the purpose of determining income tax;
(as amended by Order of the Russian Ministry of Finance dated 11.02.2008 No. 23n)
of recognizing revenue from the sale of goods (products, works, services) as income from regular activities of the reporting period, and recognizing interest income for accounting purposes based on the assumption of temporary certainty of economic facts, whereas for tax purposes - under the cash method;
paragraph excluded. - Order of the Russian Ministry of Finance dated 11.02.2008 No. 23n;
application of various rules for reflecting interest paid by the organization for the use of monetary funds (loans, borrowings) in accounting and for tax purposes;
other similar differences
Source: Order of the Ministry of Finance of the Russian Federation dated 19.11.2002 No. 114n (as amended on 24.12.2010) "On Approval of the Accounting Policy for Accounting of Calculations Related to the Corporate Profit Tax" PBU 18/02" (Registered by the Ministry of Justice of the Russian Federation on 31.12.2002 No. 4090)
Морфология
Род
Понятие «временные разницы налогооблагаемые» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | временной разницы налогооблагаемой | временных разниц налогооблагаемых |
| Д | временной разнице налогооблагаемой | временным разницам налогооблагаемым |
| В | временную разницу налогооблагаемую | временные разницы налогооблагаемые |
| Т | временной разницей налогооблагаемой | временными разницами налогооблагаемыми |
| П | временной разнице налогооблагаемой | временных разницах налогооблагаемых |