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IFRS 5 AND IAS 12 - Coggle Diagram
IFRS 5 AND IAS 12
Investment property
- Use CGT rate for investment property that was recovered through use but now deemed to be recovered through sale because it is a NCAHFS
- If they tell you IAS 40 asset is recovered through use, use the 27%
- DT Balance should reflect tax consequences of amounts recognized in SFP
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A discontinued sub
- Recognise Impairment= (NAV100% less FVLCTS)
- Recognise in Profit on Sub
Disclosing a discontinued sub
- Note is basically an SPL to show that single amount
- If classified in CY there'll be impairment
- Show tax sep