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- 18:10 ACCA P2 Deferred tax - Individual company accounts 23:33 ACCA P2 Current issues 24:28 ACCA P2 Changes in group structure - Step acquisition 27:00 ACCA P2 Change in ownership 12:32 ACCA P2 Cash flow hedge ...
Change in the tax rate during the period: If the tax rates changed, then it affects the future periods and as a result, the deferred tax originated in the previous periods must be adjusted to reflect the new tax rate. Adjustments related to previous periods Adjustments related to tax losses,...
ACCA P2 Deferred tax (IAS 12)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-跟读-背诵-默写-笔译- 18:10 ACCA P2 Deferred tax - Individual company accounts 23:33 ACCA P2 Current issues 24:28 ACCA P2 Changes in group structure - Step acquisition 27:00 ACCA P2...
For example, a change in tax rates or tax laws, a reassessment of the recoverability of deferred tax assets or a change in the expected manner of recovery of an asset have tax consequences that are recognised in profit or loss, except to the extent that they relate to items previously char...
补足税的计算步骤如下：1. 计算有效税率(Effective tax rate (“ETR”))有效税率（ETR）=位于该辖区的每个成员实体经调整有效税额的总和(Covered taxes)/该辖区该财年的净 GloBE 所得(GloBE income or loss)其中：净GloBE所得 = 所有成员实体的GloBE所得−所有成员实体的GloBE亏损2. 计算补足税比率(Top-up ...
Methodsofaccountingfordeferredtax Thedeferralmethod–theoriginalamountsetasidefordeferredtaxisretainedwithoutalterationforsubsequentchangesinthetaxrate.Theliabilitymethod–thedeferredtaxbalanceisadjustedastaxrateschange,thismethodthusensuresthatthedeferredtaxprovisionismaintainedattheactualamountthatisexpectedtoariseinthe...
On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech ...
We can calculate deferred tax as temporary difference multiplied with the applicable tax rate. Before you dig deeper in the concept of temporary differences, you need to understand the tax base first. What is a tax base Tax baseof an asset or liability is the amount attributed to that asset...
On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech ...
The definition of a tax base of a liability coming from IAS 12 Income Taxes is: “Tax base of a liabilityis its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods.” ...