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- Title
Accounting for deferred taxes under NZ IAS 12.
- Authors
Wong, Norman
- Abstract
The article examines the changes in the accounting method for deferred taxes under the guidelines of the new New Zealand Equivalent to International Accounting Standard 12 (NZ IAS 12) as the country adopts the International Financial Reporting Standards. Under the NZ IAS 12, deferred taxes are determined using the balance sheet approach, which provides a significant and fundamental shift on how deferred taxes are computed.
- Subjects
NEW Zealand; DEFERRED tax; TAX accounting; ACCOUNTING methods; INTERNATIONAL accounting standards
- Publication
University of Auckland Business Review, 2006, Vol 8, Issue 1, p55
- ISSN
1174-9946
- Publication type
Article