TITLE

IASC changes accounting for deferred tax

PUB. DATE
January 1997
SOURCE
Management Accounting: Magazine for Chartered Management Account;Jan97, Vol. 75 Issue 1, p11
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Reports that Great Britain's International Accounting Standards Committee (IASC) has published changes in accounting for deferred tax. Requirement for full provision; Fair value adjustments on acquiring a subsidiary; Treatment of undistributed profits; Deferred tax assets.
ACCESSION #
9701226697

 

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