Kế toán quốc tế 1. Chương 7, Income taxes / Phạm Minh Vương

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Ias 12 income taxes

Objectives

Define current tax and temporary differences

Explain the meaning of Tax base

Calculate and account for the deferred tax assets and

liabilities

State the disclosure requirements of IAS 12

Contents

Scope

Definitions

Current tax Tax base

Deferred

tax

Disclosure

Scope

• IAS 12

• Apply to income taxes

• Does not apply to government grant (IAS 20)

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