Comments on IASB Income Tax Accounting


Exposure Draft ED/2009/02 INTRODUCTION The Exposure Draft dealing with Income Tax was published for public comment on 31 March 2009 by the International Accounting Standard Board (“the Board”). This document contains comments on question 7 and 16 as set out in the Exposure Draft. QUESTION 7 – MEASUREMENT OF CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES 1. The proposed standard retains the basic approach to accounting for income tax, known…
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