Statements (58)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:affects |
Tax liabilities
Deferred tax positions Financial position of entities |
| gptkbp:amended_by |
Amendments in 2010
Amendments in 2019 |
| gptkbp:applies_to |
Entities preparing financial statements
Income taxes |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 12 Income Taxes
|
| gptkbp:is_implemented_in |
December 1996
|
| gptkbp:is_influenced_by |
Tax laws
Economic conditions Accounting policies |
| gptkbp:is_part_of |
gptkb:IFRS_standards
Financial reporting framework |
| gptkbp:is_played_by |
Income tax accounting
|
| gptkbp:is_related_to |
Budgeting
Risk management Tax evasion Corporate governance Financial analysis Tax planning Investment decisions Cash flow management Tax deductions Financial forecasting Stakeholder communication Tax compliance Tax credits Profitability analysis Tax rates Tax avoidance Tax disputes Tax audits Transfer pricing International tax agreements Tax planning strategies Permanent differences Temporary differences Tax jurisdictions |
| gptkbp:is_reviewed_by |
External auditors
|
| gptkbp:is_subject_to |
Regulatory scrutiny
|
| gptkbp:is_used_by |
gptkb:Non-profit_organizations
Private companies Publicly traded companies |
| gptkbp:provides_information_on |
Deferred tax liabilities
Deferred tax assets Current tax liabilities |
| gptkbp:reports_to |
Unrecognized deferred tax assets
Reconciliation of effective tax rate Tax expense in profit or loss Tax effects of each component of other comprehensive income |
| gptkbp:requires |
Measurement of current tax
Measurement of deferred tax Recognition of tax effects |