passius per impostos diferits

Terminologia comptable de les NIIF

• ca
  passius per impostos diferits
• es
  pasivos por impuestos diferidos
• fr
  passifs d’impôt différé
• en
  deferred tax liabilities
• norma IAS12
• Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.