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HKAS 12 requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.
2021年3月22日 · 我認為HKAS 12的重要（困難）的地方就在遞延所得稅（Deferred Tax），因為一般的中小企並不會理會這事情，一般只會在年審時找專家幫手。 遞延所得稅（Deferred Tax）可以是負債，也可以是資產，它們分別被稱作遞延所得稅負債（Deferred Tax Liabilities）和遞延所得稅 ...
replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005. HKAS 1 sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.
Paragraph 49 of HKAS 12 states that “When different tax rates apply to different levels of taxable income, deferred tax assets and liabilities are measured using the average rates that are expected to apply to the taxable profit (tax loss) of the periods in which the temporary differences are expected to reverse.”.
Part 1. Definitions. What is deferred tax liabilities (DTL) and deferred tax assets (DTA)? Summary of deferred tax. Principles of HKAS 12. Sources of Deferred Tax Liabilities. Sources of Deferred Tax Assets. Reconciliation and disclosure. Part 2. Initial Recognition Exemption.
HKAS 12 adopts a balance sheet liability method in accounting for deferred tax and requires full provision for deferred tax with only certain exceptions. This note covers the following areas of HKAS 12:2. Objective and scope of HKAS 12. The recognition of current tax liabilities and current tax assets.
Objectives of HKAS 12. The objective of HKAS 12 is to prescribe accounting treatments for income tax consequences of transactions to include both the current and future consequences so that they are accounted for in the same manner and in the same period as the transactions themselves.
