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Chapter 12

Tax

Outcome

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

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

 determine the recognition of tax expense or income and its inclusion in the
financial statements.

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 12 of your Study Text

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