Finance Accounting Auditing Blog
Showing posts with label Deferred Tax. Show all posts
Showing posts with label Deferred Tax. Show all posts
Wednesday, May 15, 2013

The Objective and Scope of IAS 12, INCOME TAXES

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The OBJECTIVE of IAS 12 is to prescribe the accounting treatment for INCOME TAXES. The principal issue in accounting for income taxes is h...
Wednesday, September 15, 2010

Proposed amendments to IAS 12 Deferred Tax : Recovery of Underlying Assets

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On 10 September 2010, the IASB published for public comment an exposure draft (ED) of Deferred Tax : Recovery of Underlying Assets . The p...
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