Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] A taxable temporary difference arises, and results in adeferred tax liability, when tax depreciation is accelerated (if tax depreciation is less rapid than accounting depreciation, a deductible temporary difference arises, and results in a deferred tax asset) [..]
Avots: Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)