Deferred Tax.avi
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thank you very much
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Thanks alot foe these very helpful lectures
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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