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Deferred tax basics

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

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • July 14, 2021 at 2:35 pm #627714
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir can we say that DT liability reverses when asset is realised and DT asset reverses when liability is settled?

    July 15, 2021 at 7:54 am #627813
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3426
    • ☆☆☆☆☆

    Probably true in most cases (except losses). But for DT, simply say ‘there is a TD because…………… ‘ and then calculate the asset or liability. I wouldn’t go on about ‘reversing’ in the answer.

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