IAS 12 Income Taxes — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
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Objective and scope: what an income tax is
Chapter 1 · Objective and scope · 35 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective and scope35 exercises
- 02Definitions and tax base92 exercises
- 03Current tax38 exercises
- 04Recognising deferred tax: temporary differences and exceptions138 exercises
- 05Deferred tax assets: probable taxable profit, losses and reassessment96 exercises
- 06Investments in subsidiaries, associates and joint arrangements28 exercises
- 07Measurement95 exercises
- 08Where to recognise tax: profit or loss, OCI, equity119 exercises
- 09Business combinations and share-based payment60 exercises
- 10Presentation and offsetting41 exercises
- 11Disclosure and tax rate reconciliation62 exercises
- 12Uncertainty over income tax treatments (IFRIC 23)74 exercises
- 13International tax reform: Pillar Two23 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile9 exercises
- Scope: income taxes, withholding taxes, grants and tax creditsFragile27 exercises
- Accounting profit, taxable profit, current tax and deferred taxFragile41 exercises
- Tax base of assets and liabilitiesFragile52 exercises
- Current tax: liability, instalments and loss carry-backFragile38 exercises
- Taxable temporary differences and deferred tax liabilitiesFragile40 exercises
- Deductible temporary differences and deferred tax assetsFragile40 exercises
- Goodwill exception and tax-deductible goodwillFragile25 exercises
- Initial recognition exception and equal differencesFragile38 exercises
- Probable taxable profit and tax planningFragile38 exercises
- Unused tax losses and tax creditsFragile37 exercises
- Reassessment of deferred tax assetsFragile23 exercises
- Temporary differences on investmentsFragile28 exercises
- Enacted or substantively enacted ratesFragile51 exercises
- Expected manner of recovery or settlementFragile30 exercises
- No discountingFragile15 exercises
- Tax recognised in profit or lossFragile37 exercises
- Tax recognised in OCI or equityFragile45 exercises
- Dividends and withholding taxesFragile26 exercises
- Change in tax status (SIC-25)Fragile14 exercises
- Deferred tax in business combinationsFragile36 exercises
- Share-based paymentFragile24 exercises
- Offsetting tax assets and liabilitiesFragile25 exercises
- Tax expense in profit or lossFragile16 exercises
- Components of tax expense and deferred tax balancesFragile29 exercises
- Reconciliation of tax expense and accounting profitFragile33 exercises
- Uncertain tax treatments: identify and assessFragile35 exercises
- Uncertain tax treatments: measure and reassessFragile39 exercises
- Pillar Two: exception and disclosuresFragile23 exercises
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