Analysis of IAS 12, Income Taxes provides in-depth analysis of the international standards for accounting for income taxes.
It also offers expert insights, viewpoints, and a large number of illustrations. These illustrations provide useful, practical examples of the choices and disclosures made by other IFRS preparers. Time saving features such as interoffice memoranda, including one outlining the main differences between IFRS and U.S. GAAP, are also provided.
WG&L's Analysis of IAS 12, Income Taxes includes coverage of the most recent standards updates, including Exposure Draft ED/2010/11, Deferred Tax: Recovery of Underlying Assets, issued on September 10, 2010 by the IASB.