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重点回顾：ACCA《P2公司报告》基础课程讲义(12)

来源：高顿网校 2015-03-17

　　漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》

　　10. 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.

　　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

　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

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