As per IAS 12 Income Taxes, there are exemptions on initial recognition relating to deferred tax assets and liabilities. From 1 January 2023, a requirement has been […]
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IAS 12 Income Taxes
As per IAS 12 Income Taxes, there are exemptions on initial recognition relating to deferred tax assets and liabilities. From 1 January 2023, a requirement has been […]
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