Introduction to Accounting

IAS 12 — Income Taxes

Definition: Current/deferred tax; temporary differences; recognition of DTA/DTL

Part of: IFRS

Current/deferred tax; temporary differences; recognition of DTA/DTL

NumberIAS 12

FrameworkIFRS

IssuerIASB

NotesIFRS equivalent of ASC 740

OfficialOfficial Page

Related Accounting Types

Tax Accounting(Primary)
Financial Accounting(Primary)

External Links

IAS 12 — Wikipedia