Transcription of SBFRS 12 2013 c - ASSB
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SBFRS 12 2013 c - ASSB
STATUTORY BOARD SB-FRS 12. FINANCIAL. REPORTING STANDARD. Income Taxes This version of the Statutory Board Financial Reporting Standard does not include amendments that are effective for annual periods beginning after 1 January 2013 . This standard is equivalent to FRS 12 Income Taxes issued by the Accounting Standards Council which is effective as at 1 January 2013 . SB-FRS 12. CONTENTS. Paragraphs OBJECTIVE. SCOPE 1. DEFINITIONS 5. Tax base 7. RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS 12. RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS 15. Taxable temporary differences 15. Business combinations 19. Assets carried at fair value 20. Goodwill 21. Initial recognition of an asset or liability 22.
SB-FRS 12 Statutory Board Financial Reporting Standard 12 Income Taxes (SB-FRS 12) is set out in paragraphs 1–99. All the paragraphs have equal authority.
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