Deductible temporary differences
11. Deductible temporary differences in forming taxable profit (loss) result in the formation of a deferred tax asset, which should reduce the amount of income tax payable to the budget in the following reporting period or subsequent reporting periods.
Deductible temporary differences arise as a result of:
application of different methods for depreciation purposes for accounting and for determining income tax;
(as amended by Order No. 23n of the Ministry of Finance of Russia dated February 11, 2008)
application of different methods for recognizing commercial and administrative expenses in
cost of sold products, goods, works, services in the reporting period for the purposes of accounting and taxation;
paragraph excluded. - Order of the Russian Ministry of Finance dated February 11, 2008 No. 23n;
loss carried forward to future periods, not used to reduce profit tax in the reporting period, but which will be recognized for taxation purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees;
application, in the case of sale of fixed assets, of different rules for recognition for the purposes of accounting and taxation regarding residual
the cost of fixed assets and expenses related to their sale;
the presence of trade payables for purchased goods (works, services) when using the cash method of determining income and expenses for tax purposes, and for accounting purposes — based on the assumption of temporary certainty of business activities;
other similar differences
Source: Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n (as amended on December 24, 2010) "On Approval of the Accounting Standard 'Accounting for Tax Calculations' PBU 18/02" (Registered by the Ministry of Justice of Russia on December 31, 2002 No. 4090)
Морфология
Род
Понятие «временные разницы вычитаемые» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | временного разницы вычитаемого | временных разницы вычитаемых |
| Д | временному разницы вычитаемому | временным разницы вычитаемым |
| В | временное разницы вычитаемое | временные разницы вычитаемые |
| Т | временным разницы вычитаемым | временными разницы вычитаемыми |
| П | временном разницы вычитаемом | временных разницы вычитаемых |