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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1202
Title: Critical review of current developments in deferred tax
Authors: Le Nguyen Bao Ngoc 
Keywords: IAS 12;Deferred tax
Issue Date: 2020
Publisher: Vietnamese-German University
Abstract: 
This thesis will mainly focus on analyzing the comment letter for exposure draft of the IAS 12 amendment to solve the questions: Is the amendment to IAS 12 about Deferred tax related to Assets and Liabilities arising from a Single transaction possible to implement?, and What are benefits and drawbacks of this change?. In the first chapter, the definitions of deferred tax as well as relevant terms, for example, deferred tax asset and liability, temporary differences, etc. as well as the theoretical framework of IAS 12 are provided to give an overview. Next, the proposed change of IAS 12 about deferred tax is introduced with a case study for better visualization. The last chapter is the analysis of comments letters and a discussion of the amendments pros and cons. Last but not least, the conclusion is drawn at the end of this paper to sum up all analysis above
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1202
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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