IASC changes accounting for deferred tax

January 1997
Management Accounting: Magazine for Chartered Management Account;Jan97, Vol. 75 Issue 1, p11
Trade Publication
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.


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