FRS 112-Reconciliation Of Effective Tax Rate To Statutory Rate

In FRS112 on Income Taxes or IAS 12,there is a requirement for a reconciliation statement between the Effective tax rate (ETR) to the Statutory Rate in the notes to the financial statement wherein the following are normally taken up:

Non allowable expenses Deferred tax assets not recognized Expenses not allowed for tax purposes Non [...]

October 20th,2008 | Tags:Corporate Tax,Effective Tax Rate | Category:Corporate Tax,EVA,Financial Strategy,Others | Leave a comment