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- IAS 12 Income Taxes16
- 1.1ពន្ធលើប្រាក់ចំណូល IAS 12 Income Taxes
- 1.2ពន្ធបច្ចុប្បន្ន ពន្ធពន្យារ និងចំណាយពន្ធលើប្រាក់ចំណូល /Current tax, Deferred Tax & Income Tax Expense
- 1.4ពន្យល់ Temporary difference carrying amount of asset or liability and tax base / IAS 12- Income Tax
- 1.6IAS 12 Example – Unrealised profits on intragroup trading
- 1.8IAS 12 Example – Value Added Tax VAT
- 1.9IAS 12 Question – Tax base for liabilities
- 1.11IAS 12 Question – Tax base for assets
- 1.12IAS 12 Question – Revaluation of property, plant and equipment
- 1.13IAS 12 Question – Fair value adjustments on consolidation
- 1.14IAS 12 Question – Current tax
- 1.16IAS 12 Example Tax losses carried back
- 1.18IAS 12 Example – Undistributed profits of subsidiary
- 1.19IAS 12 Example – Recognition of deferred tax for revaluation
- 1.20IAS 12 Example – Property, plant and equipment
- 1.21IAS 12 Example – Development costs
- 1.22ពាក្យគន្លឹះ /Key terms / definition under IAS-12 Income Taxes
ពន្ធបច្ចុប្បន្ន ពន្ធពន្យារ និងចំណាយពន្ធលើប្រាក់ចំណូល /Current tax, Deferred Tax & Income Tax Expense
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