| 词条 | IAS 12 | ||||||||||||||||||||||||
| 释义 |
HistoryTimeline of IAS 12:[2]
ContentThe taxable amount a company is liable for is composed of its tax base multiplied with the relevant tax rate in its country of settlement. The tax base for a company will in general be the final amount reported in the statement of profit or loss plus or minus any comprehensive income or loss. There are however situations where the accounting profit may differ from the taxable profit. This difference that arises most likely needs to be settled in a future period. Therefore the difference needs to be recognised on the balance sheet as a tax asset or liability. A tax asset is only recognisable to the extent that is likely to be recovered in the future, where a tax liability always needs to be recognised in full.[3] References1. ^{{cite web|title=IAS 12 Technical Summary|url=http://www.ifrs.org/Documents/IAS12.pdf|website=ifrs.org|publisher=IFRS Foundation|accessdate=2016-10-26}} 2. ^{{cite web|title=IAS 12 - Income Taxes|url=http://www.iasplus.com/en/standards/ias/ias12|website=iasplus.com|publisher=Deloitte|accessdate=2016-10-26}} 3. ^{{cite web|title=International Accounting Standard 12 - Income Taxes|url=http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias12_en.pdf|website=Europa.eu|publisher=European Union|accessdate=2016-10-26}} 2 : International Financial Reporting Standards|Tax accounting |
||||||||||||||||||||||||
| 随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。