Deferred tax - A Chief Financial Officer's guide to avoiding the pitfalls

Published by the IFRS team at Grant Thornton International Ltd.

This guide is intended for CFOs of businesses that prepare financial statements under IFRS. It illustrates IAS 12's approach to the calculation of deferred tax balances but is not intended to explain every aspect of the standard in detail. Rather, it summarises the approach to calculating the deferred tax provision in order to help CFOs to prioritise and identify key issues.

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