Understanding the balance sheet approach - IND AS 12 - Introduction to the balance sheet

Описание: Income Taxes - the Balance Sheet Approach - Ind AS 12
Ind AS 12 is totally focused on the Balance Sheet approach. It requires recognizing the tax consequences of the difference between the carrying amounts of assets and liabilities and their tax base. Once we are successful in identifying: Tax base of an Asset & Tax base of a liability we can easily apply balance sheet approach principles of calculating deferred taxes.

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----------------------------Special Thanks -------------------------------------------
Recording Center - Takshila Learning
Faculty - Amit Kumar
Topic: Understanding the balance sheet approach - IND AS 12
Video Length: 07:00

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