Accounting for Deferred Taxes

dc.contributor.author	Gandhi, Shailesh
dc.date.accessioned	2010-08-27T10:48:54Z
dc.date.available	2010-08-27T10:48:54Z
dc.date.copyright	2005
dc.date.issued	2010-08-27T10:48:54Z
dc.identifier.uri	http://hdl.handle.net/11718/8089
dc.description.abstract	This note defines the concept of deferred tax arising from timing differences between the accounting income and tax income. It gives detailed procedures for computation of deferred tax under various situations along with journal entries and provides details of presentation of deferred tax liability or asset in the financial statements. It compares significant differences between the Indian GAAP, US GAAP and the International Accounting related to tax expenses to the users of the financial statements.	en
dc.language.iso	en	en
dc.subject	Current Tax	en
dc.subject	Deferred Tax	en
dc.subject	Deferred Tax Liability or Asset	en
dc.title	Accounting for Deferred Taxes	en
dc.type	Cases and Notes	en

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