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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Part of Speech: noun
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Blossary:
Industry/Domain: Financial services
Category: Accountancy
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Related terms

ծախս

Accounting; Auditing

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

հարկային կանոնակարգ

Economy; Economics

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

Economy; Economics

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

Economy; Economics

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

Economy; International economics

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

խումբ

Financial services; Accountancy

A parent and all its subsidiaries.

հետազոտություն

Financial services; Accountancy

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

վերագնահատում

Financial services; Accountancy

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Financial services; Accountancy

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

Financial services; Accountancy

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

սեփականատերեր

Financial services; Accountancy

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.