Chapter 17: Taxation (IAS 12)

Keeping Up with ACCA (by the Accountant's Perspective) di Accountant's Perspective

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Chapter 17: Taxation (IAS 12)

📄 Caption: Deferred tax is tricky — but essential. This video helps you make sense of it.

What you’ll learn:

  • Temporary vs permanent differences
  • Deferred tax assets vs liabilities
  • Recognition and measurement
  • Presentation in financials

#IAS12 #DeferredTax #TaxAccounting #ACCAFR