Page 197 - SBR Integrated Workbook STUDENT S18-J19

Chapter 13

Tax

Outcome

By the end of this session you should be able to:

 discuss and apply the recognition and measurement of deferred tax liabilities
and deferred tax assets

 discuss and apply the recognition of current and deferred tax as income or
expense.

 discuss and apply the treatment of deferred taxation on a business combination

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 13 of your Study Text

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