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ACCA P2 June 2016 > 6. Deferred tax > Flashcards

6. Deferred tax Flashcards

1
Q

CA > TB = ?

A

DTL

Carrying Amount > Tax Base =
Taxable Temporary Difference =
Deferred Tax Liability

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2
Q

CA

A

DTA

Carrying Amount

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ACCA P2 June 2016 (6 decks)

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