International Accounting Standard 12
(IAS) 12
Income Taxes
См. Методические рекомендации по применению международного стандарта бухгалтерского учета (IAS) 12 «Налоги на прибыль»
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
The following Interpretations relate to IAS 12:
• SIC-21 Income Taxes - Recovery of Revalued Non-Depreciable Assets; and
• SIC-25 Income Taxes - Changes in the Tax Status of an Entity or its Shareholders.
Contents | paragraphs |
INTRODUCTION | IN1-IN14 |
INTERNATIONAL ACCOUNTING STANDARD 12 INCOME TAXES | |
OBJECTIVE | |
SCOPE | 1-4 |
DEFINITIONS | 5-11 |
Tax base | 7-11 |
RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS | 12-14 |
RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS | 15-45 |
Taxable temporary differences | 15-23 |
Business combinations | 19 |
Assets carried at fair value | 20 |
Goodwill | 21-21B |
Initial recognition of an asset or liability | 22-23 |
Deductible temporary differences | 24-33 |
Initial recognition of an asset or liability | 33 |
Unused tax losses and unused tax credits | 34-36 |
Re-assessment of unrecognised deferred tax assets | 37 |
Investments in subsidiaries, branches and associates and interests in joint ventures | 38-45 |
MEASUREMENT | 46-56 |
RECOGNITION OF CURRENT AND DEFERRED TAX | 57-68C |
Income statement | 58-60 |
Items credited or charged directly to equity | 61-65A |
Deferred tax arising from a business combination | 66-68 |
Current and deferred tax arising from share-based payment transactions | 68A-68C |
PRESENTATION | 71-78 |
Tax assets and tax liabilities | 71-76 |
Offset | 71-76 |
Tax expense | 77-78 |
Tax expense (income) related to profit or loss from ordinary activities | 77 |
Exchange differences on deferred foreign tax liabilities or assets | 78 |
DISCLOSURE | 79-88 |
EFFECTIVE DATE | 89-91 |
APPENDICES | |
A Examples of temporary differences | |
B Illustrative computations and presentation | |
International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1-91. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 12 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
Introduction
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