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Deferred tax and employee benefits

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax and employee benefits

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by MikeLittle.
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  • June 3, 2010 at 2:26 pm #44384
    Anonymous
    Inactive
    • Topics: 7
    • Replies: 1
    • ☆

    Hi,
    1.When calculating goodwill, is deferred tax in financial statements of the acquiree included in the identifiable assets?
    2.IAS 19 allows immediate recognition of actuarial gains and lossed in the period in which it arises. Where are actuarial gains and losses recognised , in profit or loss or in other comprehensive income?

    Thank you very much!

    June 3, 2010 at 2:49 pm #62003
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23355
    • ☆☆☆☆☆

    1, yes
    2, I believe they are in I/S

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