IND AS12-Income Taxes
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The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future tax consequences of: (a) the future recovery (settlement) of the carrying amount of assets (liabilities) that are recognised in an entity’s balance sheet; and (b) transactions and other events of the current period that are recognised in an entity’s financial statements. #pdf
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