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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 Stay ahead in ACCA SBR! Hit LIKE , SHARE , and SUBSCRIBE for more expert insights! 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. My social media: Like my Facebook page: / mirchawala.mustafa Follow me on Instagram: / iammustafamirchawala Connect with me on LinkedIn: / mustafa-mirchawala-558a6592 Message on WhatsApp: https://wa.me/923002555744 To enrol in our online or physical courses, contact on any of our pages or WhatsApp at 00923002555744 FREE Income Tax Return Filing Course (Pakistan): https://shorturl.at/flty7 #ACCA #SBR #IAS12 #DeferredTax #Taxation #ACCAExam #IFRS #FinancialReporting #Goodwill #CorporateTax #Accounting #Consolidation #ExamTips #MustafaMirchawala #ACCAStudents #Finance #Big4 #Auditing