TITLE

AMENDMENT TO SSAP 15--ACCOUNTING FOR DEFERRED TAX

PUB. DATE
February 1993
SOURCE
Accountancy;Feb1993, Vol. 111 Issue 1194, p121
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Outlines an amendment to the British Accounting Standards Board's Statement of Standard Accounting Practice 15, which is concerned with deferred tax accounting. Recognition criteria for tax implications of pensions and post-retirement benefits; Basis of deferred tax accounting.
ACCESSION #
5999155

 

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