Accounting for income taxes : IAS 12 and IFRIC 23 / Robert Moulin.
2022
INTERNET
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Items
Details
Title
Accounting for income taxes : IAS 12 and IFRIC 23 / Robert Moulin.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2022]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5006.
Formatted Contents Note
I. IAS 12 income taxes: introduction to the portfolio
II. The objective of IAS 12
III. The scope of IAS 12
IV. Profits: accounting and taxable
V. Current tax: liability and asset recognition
VI. Deferred tax: the temporary difference approach
VII. Deferred tax: liability and asset recognition
VIII. Deferred tax and business combinations
IX. Measurement of tax balances
X. Recognition of current and deferred tax
XI. Presentation
XII. IFRIC 23
Uncertainty over income tax treatments
XIII. Disclosure
XIV. Commentary on the illustrative examples of IAS 12
Working papers.
II. The objective of IAS 12
III. The scope of IAS 12
IV. Profits: accounting and taxable
V. Current tax: liability and asset recognition
VI. Deferred tax: the temporary difference approach
VII. Deferred tax: liability and asset recognition
VIII. Deferred tax and business combinations
IX. Measurement of tax balances
X. Recognition of current and deferred tax
XI. Presentation
XII. IFRIC 23
Uncertainty over income tax treatments
XIII. Disclosure
XIV. Commentary on the illustrative examples of IAS 12
Working papers.
Summary
" ... provides a comprehensive analysis and practical guide on International Accounting Standard 12 Income Taxes (IAS 12), which generally provides the accounting treatment for income tax recognition, measurement, and presentation. The goal of this Portfolio is to provide both financial reporting and tax accounting professionals with an understanding of how IAS 12 Income Taxes operates in practice, as experts in both fields should be concerned with the Standard's requirements. Specifically, if facing a challenge regarding accounting for income taxes, the author of this Portfolio hopes the reader will be able to rely on this Portfolio for interpretation and application of the requirements."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed February 23, 2023; title from title screen.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
Record Appears in