Deferred tax – introductory example Version (a) On Jan 01, 01, entity E acquires software for CU 12, which is…
Continuation of Example 4 in the following year In the following year 02, entity E"s profit before tax according to…
Deferred tax – change in the tax rate Entity E holds the following shares which were each acquired for CU…
Recognition of deferred tax with respect to goodwill On Jan 01, 01, entity E acquires all of the shares of…
Component accounting – engine On Jan 01, 01, entity E, a railroad company, acquires a railway locomotive for CU 108…
Depreciation methods and depreciable amount On Jan 31, 01, entity E acquires a machine for CU 15 that is available…
Decommissioning, restoration, and similar liabilities On Jan 01, 01, entity E acquires a machine for CU 220 that is available…
Accounting treatment of property, plant, and equipment (including a sale) On Jan 01, 01, entity E acquires an automobile for…
Scope of the principle of consistency (a) Useful life of a wind-driven power station of entity E was initially estimated…
Revaluation of land – without taking deferred tax into account On Jan 01, 01, entity E acquires land for CU…