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ACCA资格考试中递延税技术与应用.pdfVIP

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  • 约10.6万字
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  • 2025-10-19 发布于北京
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ACCA资格考试中递延税技术与应用.pdf

    TECHNICAL

    DEFERREDTAX

    RELEVANTTOACCAQUALIFICATIONPAPERSF7ANDP2

    depreciation.However,withintaxcomputations,

    DeferredtaxisatopicthatisconsistentlytestedinE

    non-currentassetsaresubjecttocapitalallowances(also

    PaperF7,FinancialReportingandisoftentestedM

    knownastaxdepreciation)atratesset

    infurtherdetailinPaperP2,CorporateReporting.O.

    ThisarticlewillstartbyconsideringaspectsofCYNwithintherelevanttaxlegislation.Whereattheyear-end

    TOthecumulativedepreciationcharged

    deferredtaxthatarerelevanttoPaperF7,beforeNII

    IL

    movingontothemorecomplicatedsituationsthat,IT

    2BI

    maybetestedinPaperP2.1AS

    IO

    ThebasicsSLP

    AAL

    DeferredtaxisaccountedforinaccordancewithINA

    IAS12,IncomeTaxes.InPaperF7,deferredtaxHII

    normallyresultsinaliabilitybeingrecognisedTSC

    withintheStatementofFinancialPosition.IAS12ITN

    definesadeferredtaxliabilityasbeingtheamountWLA

    EUN

    ofincometaxpayableinfutureper

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