charged or credited to ... account.

[Эдуард Цой]

Добрый день!

"... charged or credited (directly to equity | to goodwill | to the revaluation reserve)..." = ???

Примеры:

"For deferred taxes from items CHARGED OR CREDITED directly to equity, impairments and write-backs are not treated on the income statement."

"An exception to this is the deferred tax assets and liabilities that are CREDITED OR CHARGED directly to equity, changes to which are made directly to equity."

"Deferred tax assets and liabilities are CREDITED OR CHARGED to the revaluation reserve under IAS 12.61."

"The deferred tax assets and liabilities that are CREDITED OR CHARGED directly to equity must be separately recognized together with the current deferred tax assets and liabilities in equity (IAS 12.61)"

"the aggregated amount of current and deferred taxes relating to items that are CHARGED OR CREDITED directly to equity,"

"In addition, the deferred tax assets and liabilities arising from the initial recognition of a business combination are CREDITED OR CHARGED to goodwill if the deferred tax assets and liabilities result from initial recognition of a business combination."

"Fiscal entities recognize charges for tax expense/income that are CHARGED OR CREDITED by a parent company as a separate “of which” note (davon-Vermerk) in the item “Income taxes"."

Как же правильно перевести это "charged or credited ..."?

Всегда спасибо!

[Pokk]

взимаемые или начисляемые, но ИМХО

[LegaleSerega]

относимые/зачисляемые [в балансе]

[Эдуард Цой]

Спасибо!