IAS 12 Income Taxes — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
IAS 12 · Income Taxes
13 chapters · 24 lessons · about 9 h 22 min
- 834 exercises
- 47 practical cases
- 45 workpaper missions
- 17 quizzes and exams
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Chapter 1 · Objective and scopeObjective and scope: what an income tax is
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- Not startedTaxable temporary differences and deferred tax liabilitiesLesson · 25 min
- Not startedDeductible temporary differences and deferred tax assetsLesson · 22 min
- Not startedGoodwill: the exception, deductible goodwill and a higher tax baseLesson · 20 min
- Not startedThe initial recognition exception and equal differencesLesson · 28 min
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