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Circular 1/2006 - Disclosure in Relation to Deferred Tax
Overview
The purpose of this circular is to discuss those areas where entities should consider providing additional information in relation to deferred
tax in order to achieve fair presentation in relation to the various tax amounts and balances.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Circular Disclosure Financial reportig Deferred Tax |
| Categories | Financial Reporting |
| Date | 2021 |
| File |