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What is Understanding IAS 12: Income Tax Explained about?

IAS 12 outlines the accounting treatment for income tax, distinguishing between accounting profit and taxable profit, and detailing how deferred tax arises from temporary differences. It emphasizes the importance of recognizing current tax liabilities and assets, as well as deferred tax liabilities and assets based on the differences between carrying amounts and tax bases of assets and liabilities. The document also provides examples of various treatments for tax purposes and outlines the recognition of tax

Author

Hạ Hoài Ngọc

Language

EN