Diploma in Tax Volume 2
13.1.Set out the requirements of the accounting standards (under FRS 102 and IFRS) relevant to the reporting of deferred tax
13.1.1.IFRS Accounting Requirements
Current Tax
IAS 12 – Income Tax ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.