Calculation of deferred taxation charge... gen.

[Irikoka]

Прошу о помощи. Как это переводится:

Calculation of deferred taxation charge and asset or liability together with required disclosures.

Контекст:

Our overall group-wide risk assessment identified the following risks of material misstatement which you should be aware when performing procedures on the component.

 Transition from local GAAP to IFRS. Component should make sure that transition from local standards is in accordance with IFRS.
 IFRS compliance. Are balance sheet items such as property, plant and equipment, intangibles and provisions and all other reporting areas recognised and measured as required by International Financial Reporting Standards (IFRS)?
 Valuation of inventories
 Calculation of deferred taxation charge and asset or liability together with required disclosures.
 Revenue recognition and cut-off procedures (IAS 18)

Спасибо всем заранее!