Encyclopedia
Temporary Differences
8. For the purposes of the Regulation, temporary differences refer to revenues and expenses forming accounting profit (loss) in one reporting period, while the tax base for corporate income tax is formed in another or other reporting periods
Source: Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n (as amended on December 24, 2010) "On Approval of the Accounting Regulation 'Accounting for Calculations on Corporate Income Tax of Organizations' PBU 18/02" (Registered by the Ministry of Justice of the Russian Federation on December 31, 2002 No. 4090)
Морфология
Род
Понятие «временные разницы» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | временной разницы | временных разниц |
| Д | временной разнице | временным разницам |
| В | временную разницу | временные разницы |
| Т | временной разницей | временными разницами |
| П | временной разнице | временных разницах |