2012年ACCA考试《p2公司报告》讲义辅导27

2012年ACCA考试《p2公司报告》讲义辅导27

Deferred tax
　　Deferred tax liabilities: are the amounts of income taxes payable in future periods in respect of taxable temporary differences.
　　Deferred tax assets: are the amounts of income taxes recoverable in future periods in respect of:
　　- Deductible temporary differences
　　- The carryforward of unused tax losses
　　- The carryforward of unused tax credits
　　Temporary differences: are differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may either:
　　- Taxable temporary difference, which are temporary differences that will result in taxable amounts in determining taxable profit （tax loss） of future periods when the carrying amount of the asset or liability is recovered or settled
　　- Deductible temporary differences, which are temporary differences that will result in amounts that are deductible in determining taxable profit （tax loss） of future periods when the carrying amount of the asset or liability is recovered or settled.
　　Tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.
　　Taxable temporary differences give rise to a deferred tax liability.
　　Transactions that affect the statement of comprehensive income:
　　Ie interest revenue, sale of goods revenue, depreciation, development costs, prepaid expenses
　　Transactions that affect the statement of financial position: ie depreciation of an asset, loan receivable, loan payable, the liability component of a compound financial instrument
　　Transactions that affect the statement of comprehensive income: ie retirement benefit costs, accumulated depreciation, cost of inventories, NRV of inventory, research costs, deferred income, government grant