Question
IAS 12 and FAS 109 pertain to income tax accounting. Under the IAS, is the guidance focused more on tax effects from deductible temporary differences
IAS 12 and FAS 109 pertain to income tax accounting. Under the IAS, is the guidance focused more on tax effects from deductible temporary differences or tax effects from taxable temporary differences or both and how does IAS 12 differ from FAS 109 when dealing with temporary differences?
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Auditing Cases An Interactive Learning Approach
Authors: Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt
4th Edition
0132423502, 978-0132423502
