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Current income tax along with deferred income tax constitutes the total tax expense shown in the income statement If the taxes paid for current and prior periods are more than what is

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Consequently the IFRIC noted that such taxes would not be considered income taxes in accordance with IAS 12 and would not be presented as part of tax expense in the statement of comprehensive

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IAS 12 sets out the guidelines for accounting for income taxes which include both current and deferred taxes These taxes encompass all domestic and foreign taxes based on taxable profits

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Current and deferred tax is recognised as income or expense in profit or loss unless it relates to a transaction or event that is recognised outside profit or loss or to a business combination Deferred

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IAS 12 prescribes the accounting treatment for income taxes including how to account for the current and future tax consequences of assets liabilities and transactions recognised in the financial

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Differences between the carrying amount and tax base of assets and liabilities and carried forward tax losses and credits are recognized with limited exceptions as deferred tax liabilities or deferred tax

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IAS 12 governs how companies account for income taxes with temporary differences driving most of the complexity around deferred tax assets and liabilities

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Consequently the IFRIC noted that such taxes would not be considered income taxes in accordance with IAS 12 and would not be presented as part of tax expense in the statement of comprehensive

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IAS 12 primarily addresses the accounting for income taxes that arise from the income earned by entities The standard requires the recognition of both current tax liabilities and assets