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Deferred Taxation, 2nd Edition

Deferred Taxation, 2nd Edition

Deferred Taxation, 2nd Edition

Author: Tan Liong Tong
Publisher: CCH Malaysia
ISBN: 9789814359733
Published In: January 2013
Format: Paperback
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Description
Contents

Details

Deferred Taxation, 2^nd Edition aims to keep practitioners up-to-date with the current developments in accounting for income taxes. It provides a comprehensive guide to the principles and practices of tax effect accounting.

This book provides explanation, illustrations and worked examples on the accounting principles that relate to the recognition, measurement, presentation and disclosure of current taxes and deferred taxes. It addresses the basic principles of tax effect accounting, the requirement of MFRS 112 Income Taxes and some practical and advanced issues of tax effect accounting.

Features:

Learning objectives are available at the beginning of each chapter to highlight the coverage and expectation of readers upon completion of the chapter.
Illustrative examples are provided to demonstrate the computational technique.
Detailed explanations of the amendments and changes to the principles.
Specific guidance on the tax effects of specific issues and transactions.
Detailed guidance on tax effects of items recognised outside profit or loss.
Guidance on the reconciliation of effective tax rate at a reporting group level.

Contents Includes:

Detailed explanations of the amendments and changes to the principles, such as tax effects of investment property measured at fair value;
Specific guidance on the tax effects of construction contracts, property development and plantation operations;
Explanation on the tax implications of financial instruments, and tax effects of banking and insurance businesses;
Explanation on the tax effects of assets measured at fair value, including biological assets measured at fair value;
Tax effects of share-based payment transactions;
Detailed guidance on tax effects of items recognised outside profit or loss; and
Guidance on the reconciliation of effective tax rate at a reporting group level.

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