Exposure draft 111 : the nature of temporary differences

Title: Exposure draft 111 : the nature of temporary differences
Description: In April1997 the South African
Institute of Chartered Accountants
issued a new exposure
draft on Income Taxes. Exposure
Draft 111 closely follows the
International Accounting Statement
12 (revised) and forms part
of the Harmonisation and
Improvements Project of the
Institute. The exposure draft has
far-reaching implications, especially
for the calculation of
deferred tax and is far too
voluminous to discuss comprehensively
in an article. This article
briefly summarises the differences
between AC 102 and ED 111. It
then considers the nature and
types of temporary differences,
which now form the basis for the
provision of deferred tax in terms
of the exposure draft.; am2018; Accounting
Creator: Koornhof, Carolina, 1959-
Subject: Income Taxes; Exposure draft; Chartered Accountants; South Africa (SA)
Publisher: Butterworths
Date: 2018-05-08T09:07:27Z; 2018-05-08T09:07:27Z; 1998-04
Type: Article
Format: application/pdf
Identifier: Koornhof, C. 1998, 'Exposure draft 111 : the nature of temporary differences', Accountancy and Finance, pp. 20-23.; 1026-0382; http://hdl.handle.net/2263/64784
Language: en
Rights: Department Accounting, University of Pretoria