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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 Avatarsheikhshafiq.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 22, 2011 at 2:03 pm #50190
    Avatarsheikhshafiq
    Member

    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
    Avatarsallysulle
    Member

    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
    Avatarsheikhshafiq
    Member

    could you please provide me the web link

    November 17, 2011 at 11:24 am #89012
    Avatarsheikhshafiq
    Member

    please provide me… i need it sally

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