IAS 12 Income taxes
Автор: Dilnoza Zaripova
Загружено: 2025-07-22
Просмотров: 790
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📽️ New Video Lesson Alert: IAS 12 – Income Taxes
🎯 ACCA Financial Reporting (FR)
You asked – I delivered! The new lesson on IAS 12: Income Taxes is now available. This standard often causes confusion, but it's crucial for your exam!
💡 In this video, you’ll learn:
✅ The difference between current tax and deferred tax
✅ How temporary differences create deferred tax assets/liabilities
✅ Tax base vs carrying amount – explained clearly
✅ What’s a permanent difference and why it matters
✅ Practical examples + exam-style questions
🧠 Tips for mastering deferred tax:
• Understand the concept before you memorize formulas
• Focus on recognition rules
• Practice journal entries!
🎥 Stay tuned and watch it today to boost your marks!
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