tax - Group accounts 08:55 ACCA P2 IAS 16 – Revaluation decrease 11:28 ACCA P2 IAS 16 - Depreciation 07:37 ACCA P2 Hedging criteria and hedge effectiveness 13:29 ACCA P2 Hedge Accounting 25:31 ACCA P2 Group Statement of Profit and Loss 23:25 ACCA P2 Group SPL - Changes in Group ...
tax - Group accounts 08:55 ACCA P2 IAS 16 – Revaluation decrease 11:28 ACCA P2 IAS 16 - Depreciation 07:37 ACCA P2 Hedging criteria and hedge effectiveness 13:29 ACCA P2 Hedge Accounting 25:31 ACCA P2 Group Statement of Profit and Loss 23:25 ACCA P2 Group SPL - Changes in Group ...
and liabilitiesCurrent and deferred taxisrecognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case,thecurrent and deferred taxarealso recognised in other comprehensive ...
Current taxandmovements in deferredtaxassetsandliabilitiesarerecognised in profit or loss except to the extent that they relate to items recognised in other comprehensiveincomeordirectly in equity, in which case the relevant amounts of tax are recognised in other comprehensiveincomeordirectly in ...
Net profit (or loss) in total profits (or losses) on the basis of, subtract counts of income tax expense in the income statement for the current period based. 翻译结果4复制译文编辑译文朗读译文返回顶部 Net profit (or loss) in total gross profit (or loss) on the basis of this period, ...
a• Balance sheet and profits and loss statement[translate] a• Business registration certified by relevant government authority[translate] a• Certificates or payment receipts from the relevant government authority confirming current tax status[translate]...
(1) Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income. (2) Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares. ...
iii) the income tax expense on the above items.To summarise:a) a single figure for discontinued operations is presented on the face of the statement of profit or loss and other comprehensive income; andb) a more detailed analysis of this is presented in the notes...
The same generally applies todividendspaid by an asset, which represent profit although they aren't capital gains. In the U.S., dividends are taxed as ordinary income for taxpayers who are in the 15% and higher tax brackets.3 A different system applies, however, for long-term capital gains...
which is usually the purchase price. A portion of the asset's value is carried over to the income statement each year and recorded as an expense; a process known asdepreciation. The depreciation expense decreases profit each year until the useful life of the asset has expired, and the ...