Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards

Chapter 26INCOME TAXES

1. INTRODUCTION
2. SCOPE
3. DEFINITIONS OF TERMS
4. IDENTIFICATION
   1. Tax Expense
5. RECOGNITION AND MEASUREMENT OF CURRENT TAX
   1. Recognition of Current Tax
   2. Measurement of Current Tax
6. RECOGNITION AND MEASUREMENT OF DEFERRED TAX
   1. Recognition of Deferred Tax
   2. Measurement of Deferred Tax Assets
7. RECOGNITION IN PROFIT OR LOSS
8. CALCULATION OF DEFERRED TAX ASSET OR LIABILITY
   1. Identification of Temporary Differences
   2. Identification of Exemptions
      1. Goodwill
      2. Initial recognition exemption
   3. Identification of Unused Tax Losses or Tax Credits
   4. Calculation and Measurement of Deferred Tax Assets and Liabilities
   5. Limitation on the Recognition of Deferred Tax Assets
      1. Future temporary differences as a source for taxable profit to offset deductible differences
      2. Tax-planning opportunities that will help realize deferred tax assets
      3. Subsequently revised expectations that a deferred tax benefit is realizable
9. EFFECT OF CHANGED CIRCUMSTANCES
   1. Effect of Tax Law Changes on Previously Recorded Deferred Tax Assets and Liabilities
   2. Reporting the Effect of Tax Status Changes
   3. Reporting the Effect of Accounting Changes Made for Tax Purposes
   4. Implications of Changes in Tax Rates and Status Made in Interim Periods
10. SPECIFIC TRANSACTIONS
    1. Income Tax Consequences of Dividends Paid
    2. Accounting for Business Combinations at the Acquisition Date
    3. Accounting for Purchase Business Combinations after the Acquisition
    4. Temporary Differences in Consolidated Financial Statements
    5. Assets Carried at Fair Value
    6. Tax on Investments in ...