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Unit 4 - Income Taxes (Deferred tax (LO3) (Underlying transaction in P&…
Unit 4 - Income Taxes
Deferred tax (LO3)
Underlying transaction in P&L (CSG 4-12)
Calculate temp diff (tax bases) (CSG 4-12)
Allocate temp diff - summary of TTD, DTD (CSG 4-15)
Calculate deferred tax balances (CSG 4-16)
Apply recognition criteria (CSG 4-16)
Calculate movement in deferred tax balances (CSG 4-18)
Prepare the journal entry (CSG 4-18)
Underlying transaction recognised outside P&L (CSG 4-20)
Underlying transaction is recognised in equity (CSG 4-21)
Complexities with deferred tax (CSG 4-22)
Initial recognition exemption for DTA/DTLs (CSG 4-23)
Current tax (LO2)
Accounting for current tax (CSG 4-4)
Underlying transaction recognised in P&L (CSG 4-5)
Accounting = tax (CSG 4-5)
Accounting /= tax (CSG 4-5)
Accounting = tax but in different periods (CSG 4-6)
Underlying transaction recognised outside P&L (CSG 4-8)
Disclosed in other comp income (CSG 4-8)
Recognised directly to equity (CSG 4-9)
Carry forward tax losses (CSG 4-10)
Tax effect accounting (LO1)
Overview of AASB 112 (CSG 4-2)
Underlying transaction (CSG 4-3)
Changes in prior year taxes (LO4)
Due to errors or changes in estimates (CSG 4-24)
Other tax effect accounting issues (CSG 4-26)
Presentation and disclosure (LO5)
Offsetting tax balances (CSG 4-27)
Income tax expense disclosure (CSG 4-28)