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
