Technology Chapter3 deferred tax2008

1. Gripping IFRSDeferred taxationChapter 3 Deferred TaxationReference: IAS 12 and SIC 21Contents:Page 1. Definitions 90 2. Normal tax and deferred tax 912.1 Current tax versus…

Documents International Accounting Standard 12 Income Taxes.

International Accounting Standard 12 Income Taxes. IAS 12, Income Taxes Objective Scope Definitions Recognition Measurement Presentation Disclosure Effective Date IAS 12,…

Documents IAS 12

IAS 12 Income Taxes Short Quiz What is the difference between a taxable temporary difference and a deductible temporary difference? (5 points) How do we present deferred…