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》1Tax planning 49 -- 1:34:11 App 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- 2 -- 25:20 App Agency Law -你的...
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.” However, I look at tax base of a liability asever...
As IAS 12 considers deferred tax from the perspective of temporary differences between the carrying value and tax base of assets and liabilities, the standard can be said to take a ‘balance sheet approach’. However, it will be helpful to consider the effect on the Income Statement. 承接上一...
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 tax base of PPE is its cost of CU 800 000 less tax depreciation prior 20X5 of CU 208 000 Carrying amount of warranty cost liability is its carrying amount as of 31-Dec-20X5 of CU 8 000 plus add back the claims paid of CU 3 100 less deduct the amount newly created of CU 2...
In the light of this fundamental need, this study was geared towards investigating the tax implications of international accounting standards (IAS 12) adoption among selected deposit money banks (DMBs) in Nigeria.? However, the expo-facto design was adopted and a sample of thirteen (13) quoted...
However, to understand this definition more fully, it is necessary to explain the term ‘temporary differences’. Temporary differences are defined as being differences between the carrying amount of an asset or liability in the statement of financial position and its t...
为应对支柱二实施，IASB从2022年11月份开始计划修订IAS 12所得税会计准则，其主要事件简要概述如下：1、...
Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting ...
Therefore, it is also acknowledged that IAS 12 is inconsistent with the Conceptual Framework to the extent that a deferred tax asset or liability does not necessarily meet the definition of an asset or liability. Sally Baker and Tom Clendon are tutors at Kaplan Financial...