• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

current tax

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › current tax

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 31, 2021 at 4:06 am #622355
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir wanted to confirm the following,

    Current tax expense in SPL and amount paid to tax authorities in current year= current tax estimate for current year’s profits+ under provision last year – over provision last year

    Current tax payable in SFP= current tax estimate for current year’s profits

    Can you confirm if all of the above information mentioned is correct?

    May 31, 2021 at 11:14 am #622407
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3427
    • ☆☆☆☆☆

    I think that is a fair summary. P&L charge will include any adjustment for prior year tax which was under- or over- accrued.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • saadat2024 on The nature and structure of organisations – ACCA Paper BT
  • HarryB on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • Anonymously on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023
  • Anonymously on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023
  • Mansigupta on ACCA BT Chapter 2 – An organisation’s environment – Questions

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in