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IAS 12 Income Taxes: Summary - applies in 2026
https://www.cpdbox.com/ Visit our website for great discussion with many practical advices on this standard. Content of this video: Introduction: 00:00 Objective of IAS 12: 00:21 Key elements to understand IAS 12: 02:16 Current income tax: 04:14 Current vs. deferred income tax: 05:16 Deferred tax - Overview: 06:17 Deferred tax - Tax base: 06:46 ...
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