Page 177 - FR Integrated Workbook 2018-19

Chapter 13

Taxation

Outcome

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

 account for current taxation in accordance with relevant accounting standards

 explain the effect of taxable temporary differences on accounting and taxable
profits

 compute and record deferred tax amounts 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 13 of your Study Text

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