Deferred Tax Accounting for SMEs: Modified Income Statement Approach
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DOI: 10.47941/jacc.486
Abstract: Purpose : Accounting for income tax under International Financial Reporting Standards (‘IFRS’) is dealt with in IAS 12 Income Taxes. It is often said that users of financial statements do not find information produced in… read more here.
Keywords: income statement; income; approach; statement approach ... See more keywords