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30 Income Taxes (Analysis (Tax rate changes, Reversal of temporary…
30 Income Taxes
Analysis
Tax rate changes
Reversal of temporary difference
Compare a company's deferred tax items
Effective tax rates
Disclosures relating to deferred tax items
Terminology for taxation
Tax Return Terminology
Taxes payable
Income tax paid
Tax loss carry forward
Tax base
Taxable income
Financial Reporting Terminology
Accounting profit
Income tax expense
Deferred tax liabilities
Deferred tax assets
Valuation allowance
Carrying value
Terminology
Timing difference
Temporary difference
Permanent difference
B/S approach to deferred tax issue
Accounting Base & Tax Base - Assets
Accounting Base & Tax Base - Liabilities
Measurement