IAS 12 Income Taxes

CONTENTS

1 Introduction
2 IAS 12 for Banks
3       Permanent Differences
4       Definitions
5       Deferred Tax – basic idea
6       Tax Accounting – the process 1
7       Fair Value Adjustments
8       Deferred Tax Assets
9       Determine appropriate tax rates
10     Determine movement in deferred tax balances
11     Presentation
12     Accounting for Deferred Tax - Detailed Rules
13     Disclosure