n Professional Accountant - Deferred taxation - what is the fuss all about? - : accounting technical

Volume 2016, Issue 29
  • ISSN : 1680-7537


Deferred taxation is one of those accounting standards that you either 'love-to-hate', find as a nuisance value, just ignore as if it does not exist or find that it is not applicable to the SME market. The question that needs to be addressed is whether bypassing deferred taxation allows the Professional Accountant (SA) to state that the financial statements comply with IFRS for SMEs.

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