IAS 12 contains the adopting the strategies for choosing tax bases:
Computation out of deferred fees
The second formula can be used from the calculation from deferred fees as a result of unused income tax losses or empty tax loans:
New income tax legs off a product or service is essential inside the choosing this new quantity of people short term improvement, and effectively means the amount at which the fresh new resource otherwise liability could be filed into the a taxation-dependent equilibrium sheet. (더 보기…)