• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

IAS – 12

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IAS – 12

  • This topic has 4 replies, 3 voices, and was last updated 14 years ago by sheikhshafiq.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 22, 2011 at 2:03 pm #50190
    sheikhshafiq
    Member
    • Topics: 9
    • Replies: 20
    • ☆

    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”

    October 22, 2011 at 5:02 pm #89010
    sallysulle
    Member
    • Topics: 3
    • Replies: 8
    • ☆

    read the article in student accountant 08/2009 on deferred tax.. its very good for understanding the topic. ignore this paragraph

    October 25, 2011 at 7:04 am #89011
    sheikhshafiq
    Member
    • Topics: 9
    • Replies: 20
    • ☆

    could you please provide me the web link

    November 17, 2011 at 11:24 am #89012
    sheikhshafiq
    Member
    • Topics: 9
    • Replies: 20
    • ☆

    please provide me… i need it sally

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • reema on ACCA BT Chapter 2 – An organisation’s environment – Questions
  • drishtipoudel on The nature and structure of organisations – ACCA Paper BT
  • saikou on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lectures
  • ahmedhashish on FM Chapter 17 Questions – The cost of capital
  • NodirbekNamozovich on Chapter 6 Tax Adjusted Trading Losses – Individuals TX-UK FA2023

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in