Income tax (Section 29)

Get Started. It's Free
or sign up with your email address
Income tax (Section 29) by Mind Map: Income tax (Section 29)

1. Recognition and measurement

1.1. Recognition of current tax

1.2. Recognition of deferred tax

1.2.1. Revaluation of assets

1.2.2. Unremitted earnings

1.2.3. Business combinations and goodwill

1.2.4. Share-based payments

1.3. Deferred tax assets

1.4. Measurement of current and deferred tax

1.4.1. Identifying the appropriate tax rate

1.4.2. Discounting tax balances

1.4.3. Measuring deferred tax on non-depreciable assets

1.5. Value added tax (VAT)

2. Presentation and disclosure

2.1. Income statement items

2.2. Balance sheet items

2.3. Disclosure requirements

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Further resources

4.1.1. Disclosure checklist