F1ANNEX
Annotations:
Amendments (Textual)
F1INTERNATIONAL ACCOUNTING STANDARD IAS 12(REVISED 2000)
Income taxes
DEFINITIONS
Tax base
F18.The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.
Examples
F11.
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F12.
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F13.
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F14.
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F15.
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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).