Current tax assets or liabilities and present in the noncurrent noncurrent element of the balance sheet. Meanwhile deferr tax expenses or income benefits must be present separately from current tax expenses in the companys profit and loss statement. Tax assets and tax liabilities must be present separately from other assets and liabilities on the balance sheet. Deferr tax assets and liabilities must be distinguish from current tax assets and current tax liabilities PSAK No paragraph.
If in a companys financial
Statements current assets and liabilities Germany Telegram Number Data are present separately from noncurrent assets and liabilities then deferr tax assets liabilities may not be present as current assets liabilities. Disclosure Disclosure of deferr tax is regulat in PSAK No. paragraphs to paragraph . Paragraph explains several matters relating to deferr taxes and must be disclos in the notes to the financial statements namely The amount of current tax and deferr tax comes from transactions that are directly charg or crit to equity. Explanation of the relationship between tax expense income and accounting profit in one or both of the following forms.
Reconciliation between
The tax burden and the Malaysia Phone Number List product of accounting profit and the applicable tax rate by disclosing the basis for calculating the applicable tax rate. Reconciliation between the average effective tax rate and the applicable tax rate by disclosing the basis for calculating the applicable tax rate. Changes in applicable tax rates and comparison with rates applicable in the previous accounting period. The amount and time limit for use if any of ductible temporary differences and remaining losses that can be carri forward to the following year and recogniz as a deferr tax asset. Also read Knowing the rules for NIK to become NPWP in Example of a Deferr Tax Journal Case Bas on PSAK No.
