您指的是 “was12 income taxes” 吗? ▾ 英语-中文正在建设中 income tax名— 所得税名 income名— 所得名 · 收入名 · 收益名 · 入息名 · 进益名 · 营收名 · 进项名 · 进账名 · 来项名 taxes名— 税名 · 税收名 · 税费名 ...
Current income tax expenseshall berecognizeddirectly to profit or loss in most cases. However, If the current tax arises from a transaction or event recognized outside profit or loss, either in other comprehensive income or directly in equity, then current income tax shall be recognized in the ...
Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset the current income tax payable and receivable and they relate to income taxes levied by the same tax authorities. cre8ir.com 倘有可依法強制 行使的權利抵銷即期應付及 應 收所得 稅, 並且 與同 一...
tax base of assets and liabilities, and carried forward tax losses and credits, are recognised, with limited exceptions, as deferred tax liabilities or deferred tax assets, with the latter also being subject to a 'probable profits' test. IAS 12 was reissued in October 1996 and is applicable ...
10. Gifts Financial gifts, either money or other assets, that you receive are not taxable. If any federalgift taxis owed, the giver is responsible for the tax. 11. Inheritance There is no federal inheritance tax, so everything your relative left you shouldn’t pose any immediate tax issues...
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 through sales, regardless ...
Here are the 12 types of non-taxable income. They’re not all necessarily tax-free in every circumstance, but you should always keep these in mind. Also, all of these aren’t included in federal taxes—except in rare situations.
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review. Journal of Economic Literature 50 (1), 3-50.Saez, Emmanuel, Joel Slemrod, and Seth Giertz. 2012. "The Elasticity of Taxable In- come with Respect to Marginal Tax Rates: A Critical Review," Journal of...
CFA一级框架图_12 Income tax 5652020-08 3 CFA一级框架_财务11 Financial analysis technicals 6232020-08 4 CFA一级框架_财务 10 Long lived asset (下) 6102020-08 5 CFA一级框架_财务 09 Long-lived asset 6042020-08 6 CFA一级框架_财务 08 Inventories 存货 (下) 5302020-08 7 CFA一级框架_财务 ...
IAS 12 (revised) is effective for accounting periods beginning on or after 1 January 1998. The major changes from the original IAS 12 are as follows. IN2 The original IAS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is ...