UNDERSTANDING DEFERRED TAX UNDER IAS 12 INCOME …

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Deferred tax assets are recognised only to the extent that recovery is probable. This section covers: • the recoverability of deferred tax assets where taxable temporary differences are available • the length of ‘lookout periods’ for assessing the recoverability of deferred tax assets • the recognition of deferred tax assets in ...

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In Brief: Deferred Tax related to Assets and Liabilities ...

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applies, a company does not recognise deferred tax, either on initial recognition of the lease or subsequently throughout the lease term. Diagram 1—Allocating tax deductions Company determines if tax ... recoverability of deferred tax assets only at the beginning of the earliest comparative period presented, reflecting the facts and

Asset, Deferred, Recognition, Deferred tax, Of deferred tax assets

Deferred tax – a Chief Financial Officer’s guide to ...

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Deferred tax assets are recognised only to the extent that recovery is probable. This section covers: • the recoverability of deferred tax assets where taxable temporary differences are available • the length of ‘lookout periods’ for assessing the recoverability of deferred tax assets • the recognition of deferred tax assets in ...

Asset, Deferred, Deferred tax, Deferred tax assets, Of deferred tax assets

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