IAS 12 Income Taxes - A Closer Look
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).
|Date of creation:||20 Dec 2008|
|Date of revision:|
|Publication status:||Published in The Management Accountant 1.44(2009): pp. 40-46|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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