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TAX BASE of an ASSET- I GAAP Vs. IFRS
Posted by Raja naga
23 August 2010
27944 Views
TAX BASE of an ASSET- Indian GAAP Vs. IFRS (Assuming the economic benefits that will flow to an entity when it recovers the carrying amount of the asset is taxable) Tax base of an asset as per IAS12 is “The amount that will be deductible
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