Official Gazette, Volumen102,Temas6-9National Print. Office., 2006 |
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Página 763
... assets ( liabilities ) that are recognized in an entity's balance sheet ; and ( b ) transactions and other events of the current period that are recognized in an entity's financial statements . This Standard also deals with the ...
... assets ( liabilities ) that are recognized in an entity's balance sheet ; and ( b ) transactions and other events of the current period that are recognized in an entity's financial statements . This Standard also deals with the ...
Página 764
... assets are the amounts of income taxes recoverable in future periods in respect of : ( a ) deductible temporary ... asset or liability in the balance sheet and its tax base . Temporary differences may be either : ( a ) taxable temporary ...
... assets are the amounts of income taxes recoverable in future periods in respect of : ( a ) deductible temporary ... asset or liability in the balance sheet and its tax base . Temporary differences may be either : ( a ) taxable temporary ...
Página 765
... asset . 9 . Some items have a tax base but are not recognized as assets and liabilities in the balance sheet . For example , research costs are recognized as an expense in determining accounting profit in the period in which they are ...
... asset . 9 . Some items have a tax base but are not recognized as assets and liabilities in the balance sheet . For example , research costs are recognized as an expense in determining accounting profit in the period in which they are ...
Página 767
... asset or liability on initial recognition differs from its initial carrying amount , for example when an entity benefits from non- taxable government grants related to assets ( see paragraphs 22 and 33 ) ; or ( e ) the carrying amount ...
... asset or liability on initial recognition differs from its initial carrying amount , for example when an entity benefits from non- taxable government grants related to assets ( see paragraphs 22 and 33 ) ; or ( e ) the carrying amount ...
Página 768
... asset are invested in similar assets . In such cases , the tax will ultimately become payable on sale or use of the similar assets . 21. Goodwill arising in a business combination is measured as the excess of the cost of the combination ...
... asset are invested in similar assets . In such cases , the tax will ultimately become payable on sale or use of the similar assets . 21. Goodwill arising in a business combination is measured as the excess of the cost of the combination ...
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134 Amorsolo St accounting policies amended Annex appeal Appraised Value Baguio City Barangay Bulacan Cadastre carrying amount Cauayan City Cebu Cebu City CENR Officer Certificate of Title complainant containing an area costs date of hearing deferred tax deferred tax asset deferred tax liability Diliman Director disclosure entity entity's Executive filed financial statements GLORIA MACAPAGAL-ARROYO Isabela issued JUDICIAL REGION BRANCH land Lot Land Registration Authority Legaspi Village Let copies Makati City Management Bureau Metro Manila Municipal NLRC o'clock obligation Official Gazette Oriental Mindoro Original Certificate original copy owner's duplicate copy owners Pampanga Pangasinan paragraph parcel of land Pasig City period petitioner petitioner's Philippine Accounting Standard PHILIPPINES REGIONAL TRIAL Provincial Prosecutor provision Public Land Quezon City recognized REGIONAL TRIAL COURT Register of Deeds revenue Reyes Rollo SCRA segment Solicitor Square Meters taxable profit temporary difference thence thereof Transfer Certificate Tuguegarao City Zamboanga City