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Educational material

Educational material - Application of IAS 12 – Income Taxes – Substantively Enacted Tax Rates (Also applicable to IFRS for SMEs) updated April 2022

Overview

This educational material highlights the accounting considerations of the changes in tax rates as announced in the 2022 budget speech by the Minister of Finance.
AuthorAPC
DivisionCorporate Reporting
Categories
Financial Reporting
Date2022
File
Application of IAS 12 Income Taxes Substantively Enacted Tax Rates (pdf)
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