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IAS 12 Income Taxes - A Closer Look

Author

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  • Muthupandian, K S

Abstract

The 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).

Suggested Citation

  • Muthupandian, K S, 2008. "IAS 12 Income Taxes - A Closer Look," MPRA Paper 40066, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:40066
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    File URL: https://mpra.ub.uni-muenchen.de/40066/1/MPRA_paper_40066.pdf
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    More about this item

    Keywords

    International Accounting Standard; Income Taxes; Current tax; Deferred tax; IAS 12; IASC; IASB;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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