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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax-measurement
sir from what i have understood, we take that tax rate in calculation of DT which is expected to be in place when the asset is realised or liability is settled at.
but then my concern was, if it is just PROBABLE or say HIGHLY PROBABLE that legislation will be enacted by the end of the reporting date, so then do we take that tax rate for DT calculation?
Enacted or substantively enacted
If government have proposed new rate – probably use new rate.