高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試P2科目的基礎(chǔ)講義輔導(dǎo)，希望能夠幫助大家更好地復(fù)習(xí)。
       10. IAS 12 Income taxes
　　Taxation consists of two components:
　　Current tax and deferred tax
　　Definitions:
　　Accounting profit: net profit or loss for a period before deducting tax expense.
　　Taxable profit (tax loss): the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).
　　Current tax: is the amount actually payable to the tax authorities in relation to the trading activities of the entity during the period
　　Deferred tax: is an accounting measure, used to match the tax effects of transactions with their accounting impact and thereby produce less distorted results.
　　Current tax recognition, measurement and presentation
　　Recognition:
　　IAS 12 requires any unpaid tax in respect of the current or prior
　　periods to be recognized as a liability.
　　IAS 12 requires recognition as an asset of the benefit relating to any tax loss that can be carried back to recover current tax of previous period.
　　Measurement:
　　Measured at the amount expected to be paid to (recovered from) the tax authorities.
　　Deferred tax
　　Deferred tax liabilities: are the amounts of income taxes payable in future periods in respect of taxable temporary differences.
　　Deferred tax assets: are the amounts of income taxes recoverable in future periods in respect of:
　　- Deductible temporary differences
　　- The carryforward of unused tax losses
　　- The carryforward of unused tax credits
　　Temporary differences: are differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may either:
　　- Taxable temporary difference, which are temporary differences that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled
　　- Deductible temporary differences, which are temporary differences that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled.
　　Tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.
　　Taxable temporary differences give rise to a deferred tax liability.
　　Transactions that affect the statement of comprehensive income:
　　Ie interest revenue, sale of goods revenue, depreciation, development costs, prepaid expenses
　　Transactions that affect the statement of financial position: ie depreciation of an asset, loan receivable, loan payable, the liability component of a compound financial instrument
　　Transactions that affect the statement of comprehensive income: ie retirement benefit costs, accumulated depreciation, cost of inventories, NRV of inventory, research costs, deferred income, government grant