IAS 12 Income Taxes - A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: 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).

Keywords: International Accounting Standard; Income Taxes; Current tax; Deferred tax; IAS 12; IASC; IASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-12-20
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Published in The Management Accountant 1.44(2009): pp. 40-46

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