Accounting For Income Taxes In Interim Periods (IFRS-GAAP)
IAS 34, Interim Financial Reporting, established new requirements for interim reporting, while not making the reporting of interim results mandatory. While the draft preceding this …
Posts tagged Interim Periods
How Are Taxes Provided For In Interim Periods?
The income tax provision includes current and deferred taxes (e.g., total tax expense for a nine-month period is shown in the third quarter based on …