• 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

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

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

Income Tax provision – what is this?

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Income Tax provision – what is this?

  • This topic has 0 replies, 1 voice, and was last updated 15 years ago by nomad.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • May 17, 2010 at 1:27 pm #43939
    nomad
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    Hello!
    Can some kind person explain to a stupid Nomad what the hell “Income tax provision” means?

    I’ve realised that it is not the sum of taxes accrued in IS for the current year.

    Why “over provision” is shown on Credit in a trial balance. Where does it comes from? From previous year? Where it was a year ago then? In SFP?

    What could it be…? Who knows?

  • Author
    Posts
Viewing 1 post (of 1 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

  • M.Kagi on MA Chapter 1 Questions Accounting for Management
  • HarryB on Throughput accounting – ACCA Performance Management (PM)
  • babysnow88 on Revenue Recognition Specifics – ACCA SBR
  • belz92 on MA Chapter 4 Questions Cost Classification and Behaviour
  • StudyWithAqeel on MA Chapter 5 Questions Ordering and Accounting for Inventory

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