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The Economic Function of Deferred Taxes
Currently, these methods for the assessment of deferred taxes use the balance sheet liability method, based only on the balance sheet. Under this method, we ...
Goodwill and Impairment Tax Issues - EFRAG
65 In contrast, the recognition of a deferred tax liability applies based on the particular facts and circumstances of an entity, i.e. without ...
Deferred Tax - IAS 12 ? Accounting and Auditing - 2020 Innovation
Deferred tax is recognised for all taxable temporary differences, except to the extent it arises from: ? The initial recognition of goodwill; or.
What tax attribute should be reflected in value in use?
Although most of the future income tax that will be payable as a result of future income will be recognised as a current tax liability, and current tax expense ...