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Deferred tax-measurement

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

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • April 8, 2021 at 5:11 am #616301
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    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?

    April 8, 2021 at 9:58 am #616339
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2842
    • ☆☆☆☆☆

    Enacted or substantively enacted

    If government have proposed new rate – probably use new rate.

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