Glossary entry (derived from question below)
Spanish term or phrase:
(diferencias) devengadas
English translation:
(differences) arising; having arisen
Added to glossary by
Adrian MM.
Jun 6, 2019 18:10
4 yrs ago
3 viewers *
Spanish term
Translator / Teacher of English
Native in: Spanish
Works in: English to Spanish, Spanish to English
Devengadas
Spanish to English
Bus/Financial
Accounting
¿Cómo traducirían devengadas" en esta entrada de la categoría impuesto a las ganacias
Efecto de diferencias temporarias devengadas en el ejercicio:
¡Gracias por la ayuda!
Efecto de diferencias temporarias devengadas en el ejercicio:
¡Gracias por la ayuda!
Proposed translations
(English)
Change log
Jun 20, 2019 08:08: Adrian MM. Created KOG entry
Proposed translations
+2
5 hrs
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
75
Spanish term (edited):
Diferencias temporarias (temporales) devengadas en el ejercicio
Selected
Temporary (timing) differences arising over the year (or shorter accounting reference period)
Maybe 'tis I, but the devengadas suggests to me that the accountant may have conflated temporarias/ temporary with temporales/ timing.
I am a bit surprised no one else has mentioned this point, but maybe someone can take this 'ball' and run with it.
Las diferencias temporarias imponibles se reconocen en todos los casos excepto en aquellos excepcionales determinados por la normativa vigente, mientras que las diferencias temporarias deducibles se reconocen siempre que resulte [...]
cofides.es
Timing adjustments are posted in all cases, barring the exceptions laid down in the existing legislation, while deductible timing adjustments are recorded whenever they are likely to be offset by future positive taxable income.
'Accordingly, a taxable temporary difference arises in respect of the entire carrying amount of the goodwill' https://www.iasplus.com/en/standards/ias/ias12
I am a bit surprised no one else has mentioned this point, but maybe someone can take this 'ball' and run with it.
Las diferencias temporarias imponibles se reconocen en todos los casos excepto en aquellos excepcionales determinados por la normativa vigente, mientras que las diferencias temporarias deducibles se reconocen siempre que resulte [...]
cofides.es
Timing adjustments are posted in all cases, barring the exceptions laid down in the existing legislation, while deductible timing adjustments are recorded whenever they are likely to be offset by future positive taxable income.
'Accordingly, a taxable temporary difference arises in respect of the entire carrying amount of the goodwill' https://www.iasplus.com/en/standards/ias/ias12
Example sentence:
Timing difference is the concept of the accounting that occurs due to the transition problems. The timing difference is the term that is extremely used in the financial reporting or taxation purposes.
Diferencias temporarias originadas exclusivamente por diferencias temporales.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
+1
1 hr
accrued
1.(of a benefit or sum of money) received or accumulated in regular or increasing amounts over time.
"the accrued interest"
2.(of a charge or cost relating to work done but not yet invoiced) made provisions for at the end of a financial period.
"accrued expenses"
"the accrued interest"
2.(of a charge or cost relating to work done but not yet invoiced) made provisions for at the end of a financial period.
"accrued expenses"
+1
2 hrs
Andrew Bramhall
United Kingdom
United Kingdom
Native in English
United Kingdom
Flair and accuracy tailored to your text
Native in: English
Works in: Spanish to English, German to English
Accrued
" incurred" has a negative connotation in English; you incur debts, penalties, etc; but ' accrue' usually yields positive benefits and results;
+1
2 hrs
Accrued "temporary differences in the year"
Barron's Dictionary of Accounting Terms has the following definition.
Accrual accounting: recognition of revenue when earned and expenses when incurred. They are recorded at the end of the accounting period, even though cash has not been received or paid.
Hope this helps.
Accrual accounting: recognition of revenue when earned and expenses when incurred. They are recorded at the end of the accounting period, even though cash has not been received or paid.
Hope this helps.
Reference:
15 mins
Incurred
DF]Pan Ocean Co., Ltd. - SGX.com
https://links.sgx.com/1.0.../Pan Ocean_Separate_Report_FY17_...
Mar 15, 2018 - Temporary differences incurred during the year, but not recognized as deferred tax. (30,068). 2,182. - Other. (963). (2,414). Income tax expense.
[PDF]For personal use only - ASX
www.asx.com.au/asxpdf/20111027/pdf/4223bvbfj2b40g.pdf
Oct 27, 2011 - Unused tax losses and temporary differences incurred during the year for which no deferred tax asset has been recognised. 7,239,093.
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Note added at 17 hrs (2019-06-07 11:27:22 GMT)
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They are temporary differences, not timing differences which relate to differences across accounting periods
Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position.
IAS 12 Income Tax - IFRS.
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Note added at 17 hrs (2019-06-07 11:30:56 GMT)
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No me gusta usar hits de Google para justificar respuestas, pero si buscas "Temporary differences accrued" hay apenas 3 usos, contra más de 2000 para "temporary differences incurred"
"temporary differences arising" tiene más de 400.000, así que podrías usar ese término.
https://links.sgx.com/1.0.../Pan Ocean_Separate_Report_FY17_...
Mar 15, 2018 - Temporary differences incurred during the year, but not recognized as deferred tax. (30,068). 2,182. - Other. (963). (2,414). Income tax expense.
[PDF]For personal use only - ASX
www.asx.com.au/asxpdf/20111027/pdf/4223bvbfj2b40g.pdf
Oct 27, 2011 - Unused tax losses and temporary differences incurred during the year for which no deferred tax asset has been recognised. 7,239,093.
--------------------------------------------------
Note added at 17 hrs (2019-06-07 11:27:22 GMT)
--------------------------------------------------
They are temporary differences, not timing differences which relate to differences across accounting periods
Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position.
IAS 12 Income Tax - IFRS.
--------------------------------------------------
Note added at 17 hrs (2019-06-07 11:30:56 GMT)
--------------------------------------------------
No me gusta usar hits de Google para justificar respuestas, pero si buscas "Temporary differences accrued" hay apenas 3 usos, contra más de 2000 para "temporary differences incurred"
"temporary differences arising" tiene más de 400.000, así que podrías usar ese término.
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