Farley And Partners


Provides a comprehensive review of all tax-related accounting issues, focusing on deferred tax rules and their application to common real-life business scenarios.

IAS 12: Income Taxes

  • Current tax
  • The concept of deferred tax
  • Recognition of deferred tax liabilities
  • Recognition of deferred tax assets
  • Movement of deferred tax
  • Deferred tax in consolidated financial statements, including the business combination exemption, fair value adjustments and elimination of unrealised profits
  • Deferred tax relating to share-based payment
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