IAS 12 provides the following additional guidance on the recognition of income tax for the period: Where it is difficult to determine the amount of current and deferred tax relating to items recognised outside of profit or loss (e.g. where there are graduated rates or tax), the amount of ...
IFRS 專區 準則彙總 IAS 12 所得稅 (INCOME TAX) IAS 12 簡覽 • 當期所得稅=某一期間課稅所得(損失)有關之應付(可回收)所得稅金額 • 當期所得稅資產=本期及前期當期所得有關之已支付金額超過該等期間應付金額之部分 • 當期所得稅負債=本期及前期之當期所得稅尚未支付之部分 • 所得稅費用(...
The appropriate reporting of income tax expense in the event of timing differences in the recognition of revenue and expense for tax and financial reporting purposes are subject to IAS 12149. This accounting problem is not addressed in the 4th EU Directive, but different national GAAP treatments ...
因为原IAS 12中除了规定对时间性差异需要确认递延所得税之外,还把递延所得税确认的范围扩大,例如以上的一(a)-(c)。而新的IAS 12也做出了一些豁免规定,例如以上的二(c)。所以新旧IAS 12的区别比时间性差异和暂时性差异的区别小的多。 IAS 12-15: 初始确认豁免 新IAS 12基于暂时性差异,对递延所得税确认的...
tax liabilitySummary This chapter examines the income taxes (IAS 12) standard that prescribes the accounting treatment for income taxes and includes all domestic and foreign taxes that are based on taxable profits as well as withholding and other taxes that are payable by subsidiaries on ...
UnderIAS12,‘Income Taxes’,deferred tax is measured at the tax rates that are expected to apply to the period when the asset is realised or the liability settled, based on the tax rates (and laws) that have been enacted or[...] ...
will make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences, this Standard requires an entity to recognise a deferred tax liability (deferred tax asset), with certain limited exceptions. ...
Current income tax and deferred income tax. I. Accounting versus taxable profit Accounting profitis profit or loss for a period before deducting tax expense. Please note that IAS 12 defines accounting profit as abefore-taxfigure (not after tax as we normally do) in order to be consistent with...
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 ...
IASCF CONTENTS paragraphs INTRODUCTIONIN1–IN14 INTERNATIONALACCOUNTINGSTANDARD12 INCOMETAXES OBJECTIVE SCOPE1–4 DEFINITIONS5–11 Taxbase7–11 RECOGNITIONOFCURRENTTAXLIABILITIESANDCURRENTTAXASSETS12–14 RECOGNITIONOFDEFERREDTAXLIABILITIESANDDEFERREDTAXASSETS15–45 Taxabletemporarydifferences15–23 Businesscombinations...