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Do you believe deferred taxation is a valuable part of IFRS, and if so, what is the easiest way to understand its practical effect?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

Do you believe deferred taxation is a valuable part of IFRS, and if so, what is the easiest way to understand its practical effect?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Without these accounts not sure how you would journal tax entries. Unless we want to use tax definition of profit and then profit would have to be calculated according to the tax rules of the relevant country. Makes comparisons between companies impossible

For more details on IFRS please read the following article-> IFRS Detail

For more details on IFRS ACCA please read the following article-> ACCA IFRS DETAILS

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