Exceptions of IAS 12 Non Temporary Differences | SBR Latest Current Issue | March/June 2025 Attempt

Описание: Exceptions of IAS 12 (Non-Temporary Differences) | SBR Latest Current Issue | March/June 2025 Attempt
Attention ACCA SBR students! Are you struggling to understand IAS 12 Income Taxes and its exceptions? This video covers a crucial topic: Non-Temporary Differences, which do NOT create deferred tax liabilities or assets.

Topics Covered in This Video:
Temporary vs. Non-Temporary Differences – Key distinctions
Goodwill & Deferred Tax – Why is it NOT recognized?
Undistributed Profits of Subsidiaries – When is there no deferred tax?
Practical Real-Life Examples to simplify your understanding
Exam-Focused Insights for ACCA SBR

Who should watch?
ACCA SBR students preparing for the March/June 2025 attempt
Professionals looking to enhance their understanding of IAS 12 and tax accounting
Anyone interested in real-life corporate tax strategies

Why Watch This?
Learn how major companies manage their tax strategies
Understand ACCA exam techniques for IAS 12
Boost your SBR knowledge with real-world examples

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About Mustafa Mirchawala:
Expert of IFRS and UK Taxation. CEO of Mirchawala's Hub of Accountancy (leading institute of ACCA/ICAEW/CFA/CIA located in Karachi). Online Tuition Provider with more than 18 years of teaching experience. Also a Corporate Trainer of IFRS.

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