Page 259 - F1 Integrated Workbook STUDENT 2018

Chapter 15

IAS 12 Income taxes

Outcome

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

 explain and apply the accounting rules contained in IAS 12 Income Taxes for
current taxation

 identify and account for under and over provisions

 prepare extracts to the financial statements for current taxation

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 15 of your Study Text

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