About this document
IND AS 12: Income Taxes Overview by Pavan Kumar Purohit is a document available to read on EtoBox.
IND AS 12 prescribes the accounting treatment for income taxes. It outlines how to account for current and deferred tax consequences of future recovery or settlement of carrying amounts of assets and liabilities. It also provides definitions for deferred tax liabilities, deferred tax assets and temporary differences. The standard specifies disclosure requirements for tax expense reconciliation and unrecognized deferred tax assets.
- Author
- Pavan Kumar Purohit
- Language
- EN