Known as FReM. Ring binder available separately (ISBN 9780115601422). Also available with binder (ISBN 9780115601439)a) current tax, that is the amount of income taxes payable (recoverable) in respect of taxable profit (tax loss) for the ... SlC 25 consensus 1 1 .4.5 The consensus in SlC 25 is that a change in tax status does not give rise to increases or decreases in amounts recognised directly in equity. ... the period, unless the consequences relate to transactions and events that result in a direct charge or credit to equity.
|Title||:||Government Financial Reporting Manual|
|Publisher||:||The Stationery Office - 2010-01-01|