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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IAS – 12
Dear members
i want to know the meaning of following paragraph
“If a transaction is not a business combination and neither affect accounting profit nor tax profit. IAS 12 does not permit to recognise deferred tax liability or asset either on initial recognition or subsequently”
read the article in student accountant 08/2009 on deferred tax.. its very good for understanding the topic. ignore this paragraph
could you please provide me the web link
please provide me… i need it sally