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IAS 12 How to calculate deferred tax - step by step example
Автор: Silvia of CPDbox
Загружено: 2024-11-26
Просмотров: 24597
Описание:
Deferred tax can be quite challenging concept, so here's my lecture on how to actually understand it, how to calculate it and the lecture also focuses a bit on the explanation of tax base.
The content:
00:00 Intro
00:35 Deferred tax rules in IAS 12
01:51 Understand what deferred tax really is
02:58 Example: Deferred tax illustration
10:04 Tax base: Overview
10:52 Tax base for assets + examples
13:57 Tax base for liabilities + example
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*Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/
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