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Deferred tax

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

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.
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  • November 4, 2015 at 10:12 pm #280544
    ayulas
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    deferred tax liability isnt interest paying. is it logical to include it as part of capital employed?
    pls i need clarification

    November 5, 2015 at 5:58 am #280575
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    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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