CA Final| IND AS 12 I Income Taxes I Concepts - Current & Deferred Taxes
Автор: 1FIN by IndigoLearn - CA Foundation, Inter & Final
Загружено: 2022-11-19
Просмотров: 12035
Ind AS 12 Income Taxes gives the accounting treatment for income taxes for both current and deferred taxes. This Standard requires an entity to account for the tax consequences of transactions and other events in the same way that it accounts for the transactions and other events themselves.
This video helps you understand the related concepts of Current Tax Asset / Liability; Deferred Tax, T; ax base ; Taxable / Deductible Temporary Differences; Temporary Vs. Timing Differences; Creation of Deferred Tax Assets.
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