հարկային ծախս

հարկային ծախս

The aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax. Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income).

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Industria/ámbito: Servicios financieros
Categoría: Contabilidad
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ծախս

Contabilidad; Auditoría

the amount of money that you need in order to buy, make or do sth

հարկային կանոնակարգ

Economía; Economía

One of the two instruments of macroeconomic policy; monetary policy's side-kick. It comprises public spending and taxation, and any other government income or assistance to the ...

հարկային մրցակցություն

Economía; Economía

Low-tax policies pursued by some countries in the hope of attracting international businesses and capital. Economists usually favor competition in any form. But some say that tax ...

հարկային բեռ

Economía; Economía

Total tax paid in a period as a proportion of total income in that period. It can refer to personal, corporate or national income.

հարկային դեֆիցիտ

Economía; Economía internacional

A deficit in the government budget of a country. Thus the budget deficit.

խումբ

Servicios financieros; Contabilidad

A parent and all its subsidiaries.

հետազոտություն

Servicios financieros; Contabilidad

Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

վերագնահատում

Servicios financieros; Contabilidad

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Servicios financieros; Contabilidad

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether ...

գործառնական ցիկլ

Servicios financieros; Contabilidad

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

սեփականատերեր

Servicios financieros; Contabilidad

In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.