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Ask the Tutor ACCA SBR

Deferred tax

AAYODELE10y ago
deferred tax liability isnt interest paying. is it logical to include it as part of capital employed? pls i need clarification
MikeLittleMikeLittleTutor10y ago#1
Quite some debate on this! Include or exclude - but be consistent. Your point about not-interest bearing adds on to the point that it isn't represented by funding in the form of cash so exclusion is justifiable
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