ligningsmessig underskudd til fremføring

English translation: tax loss carryforwards, unused/unutilised tax losses

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Norwegian term or phrase:ligningsmessig underskudd til fremføring
English translation:tax loss carryforwards, unused/unutilised tax losses
Entered by: brigidm

11:02 May 25, 2010
Norwegian to English translations [PRO]
Bus/Financial - Accounting
Norwegian term or phrase: ligningsmessig underskudd til fremføring
"Skattekostnaden i resultatregnskapet omfatter både periodens betalbare skatt og endring i utsatt
skatt. Utsatt skatt er beregnet med 28% på grunnlag av de midlertidige forskjeller som eksisterer
mellom regnskapsmessige og skattemessige verdier, samt ligningsmessig underskudd til fremføring
ved utgangen av regnskapsåret."

Is this what is referred to as "unused tax losses", as in: ""A deferred tax asset should be recognised for deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that taxable profit will be available against which the deductible temporary differences can be utilised..." (IAS 12 Income Taxes).
brigidm
Norway
Local time: 13:36
tax loss carryforwards, unused/unutilised tax losses
Explanation:
All mean the same thing
Selected response from:

Christopher Schröder
United Kingdom
Grading comment
Thanks, Chris
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1tax loss carryforwards, unused/unutilised tax losses
Christopher Schröder


Discussion entries: 3





  

Answers


8 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
tax loss carryforwards, unused/unutilised tax losses


Explanation:
All mean the same thing

Christopher Schröder
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 31
Grading comment
Thanks, Chris

Peer comments on this answer (and responses from the answerer)
agree  Charlesp
13 hrs
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