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- IAS 12 – Income Taxes 0%
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Question 1 of 11
1. Question
What is the principal issue in accounting for income taxes?
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Question 2 of 11
2. Question
Which of the following does IAS 12 deal with?
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Question 3 of 11
3. Question
Foreign taxes are excluded from the scope of IAS 12.
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Question 4 of 11
4. Question
Which of the following is out of the scope of IAS 12?
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Question 5 of 11
5. Question
Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:
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Question 6 of 11
6. Question
Temporary differences are differences between the __________ of an asset or liability in the statement of financial position and its tax base.
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Question 7 of 11
7. Question
Which of the following does not refer to temporary differences?
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Question 8 of 11
8. Question
The tax base of an expense is the amount attributed to that expense for tax purposes.
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Question 9 of 11
9. Question
Which of the following terms agrees with this definition: “profit or loss for a period before deducting tax expense”?
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Question 10 of 11
10. Question
Which of the following statements defines the term “tax expense”?
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Question 11 of 11
11. Question
What does tax expense comprise?
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