IAS 12 Income Taxes: Summary - applies in 2026

Описание: https://www.cpdbox.com/
Visit our website for great discussion with many practical advices on this standard. Content of this video:
Introduction: 00:00
Objective of IAS 12: 00:21
Key elements to understand IAS 12: 02:16
Current income tax: 04:14
Current vs. deferred income tax: 05:16
Deferred tax - Overview: 06:17
Deferred tax - Tax base: 06:46
Deferred tax - Temporary differences: 08:15
Deferred tax - Measurement: 10:01
Deferred tax - Recognition: 11:06
Deferred tax - Presentation and disclosures: 12:14
This is just the short executive summary of IAS 12 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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