CASE #004IAS 12
The Tax Expense That Came From the Future.
Your mission
- Temporary differences
- Deferred tax liability and asset
- Offsetting and presentation
IAS 12
Income Taxes
Current and deferred tax, temporary differences and the recoverability of deferred tax assets.
Cases
Articles
OTHER STANDARDSCASES
- IFRS 3Business CombinationsSoon
- IFRS 9Financial Instruments1
- IFRS 15Revenue from Contracts with Customers1
- IFRS 16Leases2
- IAS 2InventoriesSoon
- IAS 16Property, Plant and EquipmentSoon
- IAS 21The Effects of Changes in Foreign Exchange RatesSoon
- IAS 36Impairment of Assets1
- IAS 37Provisions, Contingent Liabilities and Contingent Assets1