771295
Description
Mind Map by norman.khov, updated more than 1 year ago
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Created by norman.khov
almost 11 years ago
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4. Income Taxes
- Income tax
fundamentals
- Calculating tax
expense
- Recognition of
current tax
- DTl & DTA
- Choice of tax rates
- Discounting of DTA & DTl
- Cannot discount
- Cannot discount
- Calculating tax
expense
- Recognition of DTA
& DTL
- Exceptions
- Exceptions
- Application of the
probable criterion
- Entities with history of tax losses
- Entities with history of tax losses
- Tax losses and
unused credits
- Entities with history
of recent losses
- Recoupment of tax
losses
- Probability recognition
criteria satisfied
- Probability recognition criterion
not satisfied
- Reassessment of the carrying amounts of
DTA & DTL
- Probability recognition
criteria satisfied
- Assets carried at fair value or
revalued amounts
- Recognition of deferred tax on
revaluation
- Recovery of assets through use or
through sale
- Recognition of deferred tax on
revaluation
- Recovery of non-depreciable
assets
- Presentation of current tax
and deferred tax
- Offsetting tax assets and liabilities
- Offsetting tax assets and liabilities
- Relationship between tax
expense (income) and
accounting profit
- IAS 12 disclosures for tax
losses
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