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.

SB-FRS 12 . Definitions. 5 The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.

Loading..

Tags:

  2013, Rbsf, Sbfrs 12 2013 c

Information