Since there was a liability of $75 recorded at the end of year 1, the double entry that is recorded in year 2 is to credit (increase) the liability and debit (increase) the tax expense by $25. At the end of year 3, the entity’s taxable temporary differences have decr...
In order to recognise a tax charge, it is necessary to complete the double entry by also recording a corresponding deferred tax liability.However, part of the Framework’s definition of a liability is that there is a ‘present obligation’. Therefore, the deferred tax liability arising on the ...
2 1 Double entry bookkeeping introduction你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听- 55 -- 23:25 App ACCA P2 Group Statement of Profit and Loss 36 -- 23:33 App ACCA P2 Deferred tax - Individual company accounts 26 -- 8:05 App How to pass ACCA exams fi...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》10 2:14:55 Capital Gains Tax Basics | UK Taxation | 你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听- 1:34:11 F6 你的英语进步神奇。跟老外学会计英语ACCA,你的英语...
Since there was a liability of $75 recorded at the end of year 1, the double entry that is recorded in year 2 is to credit (increase) the liability and debit (increase) the income tax expense by $25. At the end of year 3, the entity’s taxable tempora...