IAS12 Income Taxes - the way, the how and the basic principles of accounting for deferred tax (Part 1)
Update: 2020-10-07
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Tom Clendon, SBR online lecturer explains why and how deferred tax is accounted for. Look out the another episode (Part 2) where we deep dive into how deferred tax is applied to with other standards e.g. IFRS 16 Leases
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