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.

Download PDF


Contact us

Simply complete your details and we will contact you.

Download the New World in Figures app!

Download The Economist’s ‘World in Figures’ 2013 app for iPhone and iPad and discover hundreds of economic, socio-demographic, cultural and environmental facts from over 190 countries. This app is free with compliments of Grant Thornton.