Official Gazette, Volumen102,Temas6-9National Print. Office., 2006 |
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Página 762
... Statements . PAS 8 , Accounting Policies , Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance . Preface 1 . 2 . 3 . Philippine Financial ...
... Statements . PAS 8 , Accounting Policies , Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance . Preface 1 . 2 . 3 . Philippine Financial ...
Página 763
... statements . This Standard also deals with the recognition of deferred tax assets arising from unused tax losses or unused tax credits , the presentation of income taxes in the financial statements and the disclosure of information ...
... statements . This Standard also deals with the recognition of deferred tax assets arising from unused tax losses or unused tax credits , the presentation of income taxes in the financial statements and the disclosure of information ...
Página 765
... statements , temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base . The tax base is determined by reference . to a ...
... statements , temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base . The tax base is determined by reference . to a ...
Página 774
... statements if the parent carries the investment in its separate financial statements at cost or revalued amount . 39. An entity shall recognize a deferred tax liability for all taxable temporary differences associated with investments ...
... statements if the parent carries the investment in its separate financial statements at cost or revalued amount . 39. An entity shall recognize a deferred tax liability for all taxable temporary differences associated with investments ...
Página 778
... Statement 58 . 59 . Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period , except to the extent that the tax arises from : ( a ) a transaction or event which is recognized ...
... Statement 58 . 59 . Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period , except to the extent that the tax arises from : ( a ) a transaction or event which is recognized ...
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Términos y frases comunes
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