2024 Tus sau: Elizabeth Oswald | [email protected]. Kawg hloov kho: 2024-01-13 00:07
Nyob rau hauv Teb Chaws Asmeskas Feem Ntau Txais Cov Cai Tswj Nyiaj Txiag (U. S. GAAP), ib qho kev muab yog tus nqi. Yog li, "Provision for Income Taxes" is an expense in U. S. GAAP but a lav in IFRS.
Puas yog kev lav phib xaub lossis kev siv nyiaj?
Nyob rau hauv kev tshaj tawm txog nyiaj txiag, cov kev cai raug sau tseg ua kev lav phib xaub tam sim nontawm daim ntawv tshuav nyiaj thiab tom qab ntawd muab tso rau hauv tus account tsim nyog ntawm cov nyiaj tau los.
Puas yog kev them nqi tib yam?
Tag nrho cov nuj nqis tau tshwm sim lawm tab sis tseem tsis tau them. Los ntawm qhov sib txawv, cov kev cai yog faib rau qhov tshwm sim, tab sis tsis paub tseeb, cov luag haujlwm yav tom ntej. … Nyob rau hauv ntau yam, tus yam ntxwv ntawm tus yam ntxwv ntawm tus nqi them raws li qhov nyiaj tau los lossis kev muab tuaj yeem nyob ntawm lub tuam txhab txhais lus.
Yuav siv li cas?
Yog li txhawm rau txheeb xyuas tus nqi them nyiaj, peb tuaj yeem hais tias, Hauv kev suav nyiaj, qhov kev muab txhais tau tias yog ib qho nyiaj tso tseg hauv kev cia siab tias yuav siv nyiaj yav tom ntej lossis txo cov khoom muaj nqis. Raws li IAS 37 ntawm International Financial Reporting Standards, Ib qho kev qhia yog lub luag haujlwm ntawm lub sijhawm tsis meej lossis tus nqi.
Yuav ua li cas rau koj tus account rau kev muab?
Accounting rau Provision
A provision yuav tsum lees paub tias yog ib qho kev siv nyiaj thaum qhov tshwm sim ntawm cov luag num muaj feem cuam tshuam, thiab ib tus tuaj yeem kwv yees tus nqi ntawm cov nuj nqis. Cov nuj nqis cuam tshuam account yog debited, hos ib tug offsetting lav account yog credit.
Pom zoo:
Puas yog kev them nyiaj pab them se them se?
Bereavement Support Payment yog rau cov neeg uas nws tus txiv, tus poj niam los yog pej xeem tus khub tuag los yog tom qab 6 lub Plaub Hlis 2017. Nws yog raws li National Insurance contributions rau tus neeg tuag them thaum lawv ua hauj lwm.
Koj puas tuaj yeem them tus nqi them?
Ib qho kev them nuj nqis yog ib qho kev txwv ntawm kev them nuj nqis hauv tuam txhab ntiag tug M&A kev lag luam. Thaum lub kaus mom yog qhov muaj nyob hauv M&A cov ntawv cog lus, yog li muaj kev zam rau lub hau (piv txwv li, qhov xwm txheej uas lub hau ntawm kev them nyiaj tsis siv).
Leej twg yog tus nqi them thiab tus nqi them?
Tus nqi them, tseem hu ua tus nqi them, lossis tus nqi them nyiaj, yog tus neeg uas yuav tsum tau tuav tsis muaj kev phom sij rau lwm tus rau nws txoj kev coj, lossis lwm tus neeg tus yam ntxwv. Tus indemnitee, tseem hu ua lub indemnified party, yog hais txog tus neeg uas tau txais nyiaj indemnification.
Puas yog cov sijhawm them tsis tau them nqi?
Sijhawm tsis them nqi yog hais txog lub sijhawm koj siv ntawm kev ua haujlwm koom nrog kev ua haujlwm tsis tau nyiaj. … Thaum koj siv sij hawm rau kev ua ub ua no uas tsis ncaj qha tau nyiaj, koj tseem yuav tau txais cov nyiaj them rov qab rau koj lub sij hawm.
Thaum twg yog daim nqi them nqi?
Koj lub tuam txhab yuav tsum siv daim ntawv them nqi thaum koj niaj hnub muaj ntau daim ntawv xa nyiaj tsis txaus thiab koj cov nyiaj tau los raug kev txom nyem vim nws. Ua piv txwv, hais tias koj lub koom haum muag ntawm 30-hnub cov nqe lus them nqi.
