ДАНЪЧНИ ВРЕМЕННИ РАЗЛИКИ И ОТСРОЧЕНИ ДАНЪЦИ, СВЪРЗАНИ С ДАНЪЧНИТЕ АМОРТИЗИРУЕМИ АКТИВИ
TEMPORARY TAX DIFFERENCES AND DEFERRED TAXES RELATED TO TAX DEPRECIABLE ASSETS
Author(s): Mina DimitrovaSubject(s): Economy, Accounting - Business Administration
Published by: Институт на дипломираните експерт-счетоводители
Keywords: Tax Depreciable Assets (TDA); Tax Depreciable Amount (TDAm); Tax Amount (TA); Accounting and Tax Base; Temporary Tax Differences (TTD); Taxable Temporary Difference; Deductible Temporary Difference;
Summary/Abstract: The article emphasizes the importance of tax depreciable assets, their related temporary tax differences, and deferred taxes. It discusses the formation of the accounting and tax base of tax depreciable assets, the determination of temporary tax differences (taxable/deductible), and deferred taxes (assets/liabilities). Through specific examples, it analyzes the relationship and comparability of temporary tax differences with the transformation of the taxable financial result under the Corporate Income Tax Act and the change in the difference between the accounting and tax base of TDAs. The article also examines the legal criteria and requirements concerning applicable accounting and tax policies and the opportunities for tax planning.
Journal: Списание на Института на дипломираните експерт-счетоводители / Списание ИДЕС
- Issue Year: 29/2025
- Issue No: 1
- Page Range: 1-20
- Page Count: 20
- Language: Bulgarian
