IAS 12 Income Taxes - A Closer Look
AbstractThe International Accounting Standards Committee issued the the International Accounting Standard 12 Income Taxes. The objective of IAS 12 is to prescribe the accounting treatment for income taxes being the accounting for the current and future tax consequences. This article presents a closer look of standard (objective, scope, definitions, accounting treatment, recognition and measurement, presentation and disclosures).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 40066.
Date of creation: 20 Dec 2008
Date of revision:
Publication status: Published in The Management Accountant 1.44(2009): pp. 40-46
International Accounting Standard; Income Taxes; Current tax; Deferred tax; IAS 12; IASC; IASB;
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