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Chapter 9

Deferred tax

Outcome

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

 discuss the need for deferred tax in the financial statements and understand the
cause of deferred tax (temporary differences)

 produce the accounting entries in relation to deferred tax

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 9 of your Study Text.

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