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IFRS IAS 12 “Income Taxes”

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 vinod saini asked about 1 year ago

Explain the what does contents of IFRS IAS 12 “Income Taxes” includes?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 vijay answered about 1 year ago

IAS 12 “Income Taxes”

  • – Deferred income taxes- a concept:
  • – Temporary differences: Temporary taxable differences and deductible temporary differences;
  • – Recognition of deferred tax assets and liabilities;
  • – Calculation of the tax base of the asset and liability;
  • – The calculation of deferred taxes on credit operations;
  • – Presentation and disclosure of deferred taxes.

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