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IAS 12 Income Taxes

IAS 12 Income Taxes

IAS 12 Income Tax

IAS 12 Income Tax Income Tax IAS 12 income taxes states that there are two elements of tax that will need to be accounted for: (1)Current tax ( the amount of income taxes payable/recoverable in respect of the taxable profit/loss for a period); (2)Deferred tax ( an accounting adjustment aimed to match the tax effects of transactions to the relevant

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