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+Article 38 3. |
Article 38 3.The amount of deferred tax assets that rely on future profitability may be reduced by the amount of the associated deferred tax liabilities of the institution, provided the following conditions are met:
(a)
the entity has a legally enforceable right under applicable national law to set off those current tax assets against current tax liabilities;
(b)
the deferred tax assets and the deferred tax liabilities relate to taxes levied by the same tax authority and on the same taxable entity. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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