establishes provisions on the basis of amounts

Russian translation: создает резервы, исходя из сумм

16:29 Apr 11, 2012
English to Russian translations [PRO]
Accounting
English term or phrase: establishes provisions on the basis of amounts
Current income tax liabilities and assets for the current and prior periods are measured at the amount expected to be paid to or recovered from the taxation authorities using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulations is subject to interpretations and establishes provisions where appropriate on the basis of amounts expected to be paid to tax authorities.
esperansa_2008
Russian translation:создает резервы, исходя из сумм
Explanation:
создает резервы, исходя из сумм
Selected response from:

Zoryana Dorak
Ukraine
Local time: 11:14
Grading comment
Спасибо
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2создает резервы, исходя из сумм
Zoryana Dorak
5См.
Alexander Teplitsky


  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
создает резервы, исходя из сумм


Explanation:
создает резервы, исходя из сумм

Zoryana Dorak
Ukraine
Local time: 11:14
Specializes in field
Native speaker of: Native in UkrainianUkrainian, Native in RussianRussian
PRO pts in category: 140
Grading comment
Спасибо

Peer comments on this answer (and responses from the answerer)
agree  Dmitri Lyutenko: … и, когда необходимо, формирует резерв в размере суммы планируемых (к уплате) налоговых платежей.
13 hrs

agree  Andrei Mazurin
13 hrs
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2 hrs   confidence: Answerer confidence 5/5
См.


Explanation:
...establishes provisions where appropriate on the basis of amounts expected to be paid to tax authorities. -

- ...определяет ассигнования, в подходящих случаях, на основании сумм предполагаемых к выплате налоговой администрации.

Alexander Teplitsky
Local time: 05:14
Works in field
Native speaker of: Russian
PRO pts in category: 24
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