IAS 12 Income taxes скачать в хорошем качестве

IAS 12 Income taxes

📽️ 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!