n Professional Accountant - Accounting for deferred taxation - : accounting technical

Volume 2016, Issue 27
  • ISSN : 1680-7537


There are many debates and reasons why compilers of financial statements for small to medium sized enterprises (SMEs) do not account for deferred tax - these range from it not adding value to the financial results of the business, to it being too difficult a concept to understand and implement. The focus of this article is on two critical issues relating to deferred taxation; namely compliance to the accounting standards and the cash flow benefits.

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