IAS 12: Income Taxes
Accounting for current and deferred income taxes, including recognition, measurement, and disclosure of deferred tax assets and liabilities.
Pourquoi IAS 12 est important
Tax-provision audits are among the slowest workstreams. Deferred tax asset (DTA) recoverability is a recurring estimate-audit (CAS 540) issue.
Référentiel: International Accounting Standards (IAS)
IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IAS 12 ?
Accounting for current and deferred income taxes, including recognition, measurement, and disclosure of deferred tax assets and liabilities.
Pourquoi IAS 12 est-il important pour un audit ?
Tax-provision audits are among the slowest workstreams. Deferred tax asset (DTA) recoverability is a recurring estimate-audit (CAS 540) issue.
À quel référentiel appartient IAS 12 ?
IAS 12 relève de : International Accounting Standards (IAS). IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Normes connexes — International Accounting Standards (IAS)
Voyez comment Auditus vérifie IAS 12
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IAS 12.