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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IAS 12 – Basis of provision for deferred tax
I am very confused in 1 to 3 sections of IAS 12 , the first is related with the Full provision method which IAS 12 adopts , I require a brief and simple elaboration on what exactly is the Full provision method ? the other confusion is with the understanding of Deferral method and liability method which are applied in case of changes in tax rates , I also need a brief explanation on that as well .
