IAS 12 Income Taxes

Transfer pricing – IAS 12 Best complete read

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Topics hide Transfer pricing for transactions between related parties Arm’s length transaction principle OECD Transfer pricing methods Traditional Transaction Methods 1. Comparable Uncontrolled Price Method CUP example 2. The Resale Price Method Resale price example 3. The Cost Plus Method Cost plus example Transactional Profit Methods 4. The Comparable Profits Method Comparable profits transfer example … Read more

Disclosure Corporate Income Tax

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Topics hide Disclosure Corporate Income Tax Disclosure corporate income tax – Guidance Relationship between tax expense and accounting profit Initial recognition exemption – subsequent amortisation Taxation of share-based payments Income tax recognised outside profit or loss Unrecognised temporary differences Other potential disclosures Changes in tax rate Disclosure corporate income tax example 6 Income tax expense … Read more