IND AS 12 - Income Taxes

₹ 999 incl GST
Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 12

INCOME TAXES

1

INTRODUCTION

2

PRINCIPLE OF ACCOUNTING FOR DEFERRED TAX

3

DEFINITIONS

4

RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX

ASSETS

5

ACCOUNTING ENTRIES FOR CURRENT TAX

6

TAX BASE OF AN ASSET OR LIABILITY

7

TAX BASE OF AN ASSET

8

TAX BASE OF A LIABILITY

9

ITEMS NOT RECOGNIZED AS ASSET OR LIABILITY.

10

TEMPORARY DIFFERENCES

11

TAXABLE TEMPORARY DIFFERENCES

12

DEFERRED TAX LIABILITIES

13

DEDUCTIBLE TEMPORARY DIFFERENCES

14

DEFERRED TAX ASSETS

15

RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED

TAX ASSETS

16

ASSETS CARRIED AT FAIR VALUE

17

UNUSED TAX LOSSES AND UNUSED TAX CREDITS

18

CRITERIA FOR ASSESSING THE PROBABILITY OF AVAILABILITY OF

TAXABLE PROFITS

19

RE-ASSESSMENT OF UNRECOGNIZED DTA

20

MEASUREMENT OF CURRENT TAX

21

MEASUREMENT OF DEFERRED TAX

22

DIFFERING TAX RATES FOR DIFFERENT ELEMENTS OF TAXABLE

INCOME

23

DEFERRED TAX ASSETS AND LIABILITIES SHALL NOT BE

DISCOUNTED

24

RECOGNITION OF DEFERRED TAX

25

RECOGNITION OF DEFERRED TAX IN A BUSINESS COMBINATION

26

TEMPORARY DIFFERENCES IN A BUSINESS COMBINATION

27

GOODWILL ARISING IN A BUSINESS COMBINATION

28

PRE-ACQUISITION DTA OF THE ACQUIRER

29

CURRENT AND DEFERRED TAX ARISING FROM SHARE BASED

PAYMENT TRANSACTIONS

30

PRESENTATION: OFFSETTING

31

DISCLOSURES

32

MAJOR CHANGES IN IND AS 12 VIS-À-VIS IAS 12 NOT RESULTING

IN CARVE OUTS

33

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