Reports in ‘Company’ dialogue

Owned by RNO (Unlicensed)
May 14, 2021
2 min read

Report DT

Report DT displays all deferred taxes calculated in the B/S Comparison and LCF dialogues. In addition, deferred taxes from the Others dialogue are also taken into account. The report DT distinguishes the maturity of individual account positions and can be used as disclosure acc. to IAS 1.61 / 12.81g. The structure of the (shortened) balance sheet in the Report DT depends on the settings in the master data dialogue CoA Group. Only (superior) account positions where the Disclosed major class of deferred tax is activated are displayed in the report DT. An incorrect configuration can result in differences between deferred taxes in the Report DT and Summary dialogues. All subdialogues from the B/S Comparison dialogue are scanned for deferred taxes (also e.g. eventually available supplementary tax balance sheets). The row Other country-specific positions is taken from the Others dialogue. The same applies to the row Reassessment.


The Report DT coordinates with Summary.


It must be pointed out that the Report DT dialogue does not contain received deferred taxes (e.g. tax groups). It displays only the deferred taxes of the selected company.


Report DT [LCF]
The Report DT (LCF) displays all deferred taxes calculated in the LCF dialogue and provides an overview. The report can be used as disclosure acc. to IAS 12.81e. Reassessments of deferred tax assets from LCF are also displayed here (IAS 12.80g).

The Report DT (LCF) coordinates with Summary.

It must be pointed out that the Report DT (LCF) dialogue does not contain received deferred taxes (e.g. tax groups). It displays only the deferred taxes of the selected company.


Report TRR

Report TRR displays a summary of tax rate reconciliations calculated in the 'TRR' dialogue for an annual report. The report can be used as disclosure acc. to IAS 12.81c.; no fixed TRR structure is predefined by standard setter.
The dialogue contains both permitted modes of representation:

  • TRR between tax expense (tax effort) and expected income tax expense (IAS 12.81c i)

  • TRR between the average effective tax rate and applicable tax rate (IAS 12.81c ii)