Lecture Intermediate accounting: IFRS edition - Chapter 16: Accounting for income taxes
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In this chapter we explore the financial accounting and reporting standards for the effects of income taxes. The discussion defines and illustrates temporary differences, which are the basis for recognizing deferred tax assets and deferred tax liabilities, as well as non-temporary differences, which have no deferred tax consequences.
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Lecture Intermediate accounting: IFRS edition - Chapter 16: Accounting for income taxes
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Lecture Intermediate accounting: IFRS edition - Chapter 16: Accounting for income taxes
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