Page 41 - 5.1 (b) i. Finac1 ITC Summarised Notes
P. 41

ITC EXAM PREP




                                                  IAS 12 Income taxes












                                                                                       Exempt (permanent)

                      Temporary differences                            VS                      differences

                                                                                       (non-taxable and non-

                                                                                               deductible)










                                 The impact of the ABOVE on the financial


                                                 statements is important:














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