528 paragraphs found in AASB 136
At the beginning of 20X2, the tax base of the identifiable assets of the Country A cash-generating unit is CU900. Impairment losses are not deductible for tax purposes. The tax rate is 40 per …
The recognition of an impairment loss on the assets of the Country A cash-generating unit reduces the taxable temporary difference related to those assets. The deferred tax liability is reduced accordingly. Beginning of 20X2 Identifiable assets before …
In accordance with AASB 112 Income Taxes , no deferred tax relating to the goodwill was recognised initially. Therefore, the impairment loss relating to the goodwill does not give rise to a deferred tax …
An entity has an identifiable asset with a carrying amount of CU1,000. Its recoverable amount is CU650. The tax rate is 30 per cent and the tax base of the asset is CU800. Impairment losses are not deductible for tax purposes. The effect of the impairment …
In accordance with AASB 112 , the entity recognises the deferred tax asset to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be …
Use the data for entity T as presented in Example 2, with supplementary information as provided in this example. In this example, tax effects are ignored. …
In 20X3, the government is still in office in Country A, but the business situation is improving. The effects of the export laws on T’s production are proving to be less drastic than initially expected by management. As a result, management estimates that …
Calculations similar to those in Example 2 show that the recoverable amount of the Country A cash-generating unit is now CU1,910. …
T compares the recoverable amount and the net carrying amount of the Country A cash-generating unit. Schedule 1. Calculation of the carrying amount of the Country A cash-generating unit at the end of 20X3 Goodwill Identifiable assets Total CU CU CU …