This lecture does not refer to key terms used in IAS-12 i.e. "taxable temporary differences", "deductible temporary differences", "tax base" and "carrying amount". Also, IAS-12 does not refer to permanent differences. The lecture does not cover the approach adopted by IAS-12 i.e. deferred tax assets and liabilities are determined by comparing the "tax base" with the "carrying amount" and multiplying this difference by the tax rate.
thank you very much
milin00777 10 months ago
This lecture does not refer to key terms used in IAS-12 i.e. "taxable temporary differences", "deductible temporary differences", "tax base" and "carrying amount". Also, IAS-12 does not refer to permanent differences. The lecture does not cover the approach adopted by IAS-12 i.e. deferred tax assets and liabilities are determined by comparing the "tax base" with the "carrying amount" and multiplying this difference by the tax rate.
jono666nz 1 year ago
@jono666nz
Thank you very much for the constructive feedback. I will do the needful by adding the issues that you have pointed out.
Ramana
DVRamanaXIMB 1 year ago
Thanks alot foe these very helpful lectures
whosmsnow 1 year ago