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IAS 12 - Introduction - ACCA Financial Reporting (FR)

VIVA Subject Guide
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8 Comments

  1. Vicky
    Chris, thank you, I needed that chuckle. You're a great lecturer and even better therapist.
  2. akshaya
    So, for an under provision, the taxable expense coming on SPL will be the addition of c/f amount and the amount we add to it to make it equal to the b/f figure?
  3. Califa
    when you do provision at lets say 31/03/2014 you put ESTIMATE for the next year, so when you're looking at 31/3/2015 this tells you this was estimate from last year 2014. This is because you need to wait whole 12 months to see how much tax you're expected to pay for 2014 and only in 2015 you can adjust to over or under.
  4. Hope
    Wonderful delivery
  5. Mwe
    Hey dear, would mind to help me on how to deal with statement of cash flow?
  6. Sanchita
    Hello sir
    How do we know if it's a under or over provision if actual tax paid amount is not given? Because usually we get to know about it by comparing prior year tax liability and actual tax paid.
  7. Califa
    when doing T account: CR is OVER priovision, DR is UNDER provision, CR is deduction from current year tax estimate, under is addition to current year estimate
  8. Ambuj
    Thanks

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