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Ias-12-acca

IAS 12 implements a so-called 'comprehensive balance sheet method' of accounting for income taxes, which recognises both the current tax consequences of ...












ias-12-acca


May 31, 2007 — IAS 12 shall be applied in accounting for income taxes. • For the ... For the purposes of IAS 12, income taxes include ... Modified from ACCA ... 3925e8d270





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