TAILIEUCHUNG - IAS 12: Income tax

Temporary difference: a difference between the carrying amount of an asset or liability and its tax base. ─ Taxable temporary difference: a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled. ─ Deductible temporary difference: a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled. | Definitions - Temporary difference a difference between the carrying amount of an asset or liability and its tax base. - Taxable temporary difference a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled. - Deductible temporary difference a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled. 2012 Deloitte Touche Tohmatsu Current tax - Current tax for the current and prior periods should be recognised as a liability to the extent that it has not yet been settled and as an asset to the extent that the amounts already paid exceed the amount due. - The benefit of a tax loss which can be carried back forward to recover current tax of a prior future period should be recognised as an asset. - Current tax assets and liabilities should be measured at the amount expected to be paid to recovered from taxation authorities using the rates laws that have been enacted or substantively enacted by the balance sheet date 2012 Deloitte Touche Tohmatsu 1 Deferred Tax Liabilities - Recognised for all taxable temporary difference - 3 exceptions liabilities arising from initial recognition of goodwill liabilities arising from the initial recognition of an asset liability other than in a business combination which at the time of the transaction does not affect either the accounting or the taxable profit and liabilities arising from undistributed profits from investments where the entity is able to control the timing of the reversal of the difference and it is probable that the reversal will not occur in the foreseeable future. 2012 Deloitte Toicle Tohmtsu Deferred tax assets - Recognised for deductible temporary difference - Unused tax loss credit To the extent that it is probable that taxable profit will be available against which the deductible temporary differences can be .

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