Financial Reporting Standard 112. Income taxes

Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2011
Series:Financial reporting standard 112
Table of Contents:
  • 1. Introduction
  • 2. Objective
  • 3. Scope
  • 4. Definitions
  • 5. Recognition of current tax liabilities and current tax assets
  • 6. Recognition of deferred tax liabilities and deferred tax liabilities and deferred tax assets
  • 7. Measurement
  • 8. Recognition of current and deferred tax
  • 9. Presentation
  • 10. Disclosure
  • 11. Effective date