2012年ACCA考试《p2公司报告》讲义辅导26

2012年ACCA考试《p2公司报告》讲义辅导26

IAS 12 Income taxes
　　Taxation consists of two components:
　　Current tax and deferred tax
　　Definitions:
　　Accounting profit: net profit or loss for a period before deducting tax expense.
　　Taxable profit （tax loss）: the profit （loss） for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable （recoverable）.
　　Current tax: is the amount actually payable to the tax authorities in relation to the trading activities of the entity during the period
　　Deferred tax: is an accounting measure, used to match the tax effects of transactions with their accounting impact and thereby produce less distorted results.
　　Current tax recognition, measurement and presentation
　　Recognition:
　　IAS 12 requires any unpaid tax in respect of the current or prior
　　periods to be recognized as a liability.
　　IAS 12 requires recognition as an asset of the benefit relating to any tax loss that can be carried back to recover current tax of previous period.
　　Measurement:
　　Measured at the amount expected to be paid to （recovered from） the tax authorities