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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.



Item Type: MPRA Paper -

Original Title: IAS 12 Income Taxes - A Closer Look-

Language: English-

Keywords: International Accounting Standard; Income Taxes; Current tax; Deferred tax; IAS 12; IASC; IASB-

Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting-





Autor: Muthupandian, K S

Fuente: https://mpra.ub.uni-muenchen.de/40066/







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