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What is Understanding Ind-AS 12 Income Taxes about?
The document discusses the scope and key concepts of Ind-AS 12, the Indian accounting standard on income taxes. Specifically, it covers the difference between current tax and deferred tax, the calculation of deferred tax assets and liabilities, and what constitutes temporary differences. Temporary differences arise when the tax base of an asset or liability differs from its carrying amount in the financial statements.
- Author
- Himanshu Gaur
- Language
- EN