IAS对这个问题进行过修改。原IAS的原文规定如下:The deferred tax liability or asset that arises from the revaluation of a non-depreciable asset in accordance with IAS 16.31 shall be measured on the basis of the tax consequences that would follow from recovery of the carrying amount of that asset ...
The article discusses the changes on income tax accounting contained in the Exposure Draft (ED) of the International Accounting Standards Board (IASB). It says that ED proposes significant changes to accounting for income taxes under International Financial Reporting Standards (IFRS) which are largely...
IFRIC 4, Determining Whether an Arrangement Contains a Lease (superseded by IFRS 16, effective for annual periods beginning on or after 1 January 2019) 见上述 IFRS 16 的介绍 IFRIC 23, Uncertainty over Income Tax Treatments, effective for annual periods beginning on or after 1 January 2019 这是...
参见前述对IFRS 9的修订。 IAS 12, Income Taxes (Amended by 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)', effective for annual periods beginning on or after 1 January 2023) 在原本的IAS 12下,规定了企业在首次确认一项资产或负债时,于...
literature on the impact of the IFRS in Romania, in the special topics concerning income taxes (current and deferred), in the measure of the difference between net accounting income and taxable income, as well as in calculating and interpreting the effective tax rate for the Romanian listed ...
IFRS also has different requirements for reporting expenses. For example, if a company is spending money on development or on investment for the future, it doesn't necessarily have to be reported as an expense. It can be capitalized instead. ...
46 ACCA F2 - Lecture 90 - Peformance Measurements - Return on capital employed 05:57 ACCA F2 - Lecture 91 - Peformance Measurements - Liquidity 07:00 ACCA F2 - Lecture 92 - Peformance Measurements - Gearing 05:36 ACCA F2 - Lecture 93 - Peformance Measurements - Return on investment 04:47...
You might find filling-in the tax return a demanding task because everything must be correct – otherwise you are asking for penalties from your tax office. On top of that, you still need to calculate deferred tax! Deferred income taxbelongs to top 10 reasons of accountants’ headaches becaus...
46 ACCA F2 - Lecture 90 - Peformance Measurements - Return on capital employed 05:57 ACCA F2 - Lecture 91 - Peformance Measurements - Liquidity 07:00 ACCA F2 - Lecture 92 - Peformance Measurements - Gearing 05:36 ACCA F2 - Lecture 93 - Peformance Measurements - Return on investment 04:47...
(iii) the income tax expense on the above items. 主体应披露: (a) 在综合收益表内以一项金额列示的下列金额的合计数: (i) 终止经营的税后损益;以及 (ii) 按公允价值减去出售费用后的余额进行计量所确认的税后利得或损失,或者对构成终止经营的资产或处置组进行处置所确认的税后利得或损失。