inside basis differences, outside basis differences account.

[Эдуард Цой]

inside basis differences = ???
outside basis differences = ???

Контекст
INSIDE BASIS DIFFERENCES I: difference between the value of the asset/liability in the IFRS financial statements of the company and the tax base of the asset/liability.

INSIDE BASIS DIFFERENCES II: difference between the value of the asset/liability in the IFRS group financial statements and the tax base of the asset/liability (particularly resulting from purchase price allocation and the elimination of intra-group transactions).

OUTSIDE BASIS DIFFERENCES: difference between the recognition of shares in corporations or partnerships in the IFRS group financial statements and the tax base for the shares in the company.

The special regulations of IAS 12.44 apply to deferred tax assets associated with subsidiaries, associates and interests in joint ventures that arise from OUTSIDE BASIS DIFFERENCES IAS 12.39 and IAS 12.44, (compare G.II.4.3.4).

Deferred tax assets are not recognized for OUTSIDE BASIS DIFFERENCES for share holdings in subsidiaries, associates and joint ventures to the extent to which it is probable that the temporary differences will not reverse in the foreseeable future (IAS 12.44).

Deferred tax liabilities are not recognized for OUTSIDE BASIS DIFFERENCES for share holdings in subsidiaries, associates and joint ventures to the extent to which both of the following conditions are satisfied:

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