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Accounting Standard 22

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(Querist)
20 December 2007 what are the implecation of deferred taxation on financial statment of an enterprise?
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
20 December 2007 Explained in general terms, a tax advantage availed due to provisions of tax law, is separated from the networth and exhibited as a liability , by means of a charge to the profit and loss account!
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Chinmay

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Chinmay (Expert)
20 December 2007 It will be shown just below the provisions in the liability side.




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