Deferred Tax


I have published an article for ACCA students relating to deferred tax. Deferred tax under IAS 12 is assessable at DFS level, though admittedly not to the extent that the article has been written. The contents of some of it might be helpful to DFS students, so I have uploaded it here as it may help during the revision phase.

Note at DFS you will not be required to calculate deferred tax (per the standards) but you do have to be able to recognise when deferred tax should be recognised in the financial statements due to taxable temporary differences including the definition of deferred tax liabilities and taxable temporary differences.



  • Rozzi Rainbow
    Rozzi Rainbow Registered Posts: 465
    That's great Steve, thanks for sharing it with us. I'm hoping to go onto ACCA so will keep hold of it to use then aswell.
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