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Craa

This document discusses deferred tax liabilities and deferred tax assets. Deferred taxes arise when there are temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Companies must account for deferred taxes on their balance sheets. The standard provides guidance on calculating and disclosing deferred tax amounts and requires separate presentation of deferred tax liabilities and assets.

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Aryan Jalan
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0% found this document useful (0 votes)
48 views8 pages

Craa

This document discusses deferred tax liabilities and deferred tax assets. Deferred taxes arise when there are temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Companies must account for deferred taxes on their balance sheets. The standard provides guidance on calculating and disclosing deferred tax amounts and requires separate presentation of deferred tax liabilities and assets.

Uploaded by

Aryan Jalan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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CREENS+HOE OPTIDNNS

INTRoDUCTION
Aompaues uOUng
lo Mu publc ea/
atalulize AMilual puipy
igal muclatnuu!m Colleo e
lusOug h
A
eeubst 8 guyubot plom
epuD
Anitol
Anituol wnduwilun auomerd am
pubu eyoung (IPO)
Dbuy p to am pdbduor) n!allu olouwilos
15% ee tevWOUUY h o r
uyy DueUement anks
terposuy hor
amol
Lnovuoutor hod alk Dovt Te
eC on
quuls
onwDi thiu eplLen
4 ulbuc lumavd
GLeccols epetatiens and h u
stock l9uaods aboe

PRICE STABILIZATI ON
Uu noto a eulw
as

h e oliruulr epnen woks.


usen, ulke a adlalu
ounguyou hhe uens
eler e neuly 15sued hate
Aye e and ourtors anmo
usOUUlert and pien dikynuu a
hova puc
Bres nu hone
pue
MONdy to bund publuly etonwnd, ey a
ey
Au volutolt lun
uu al lga meavs to
kup o Aboet pee abere
LLeaber
h e unduvtle/uiou hvu
osselu ly ha
up puituo covnbuel s woluurulor neyAlA
Jhots pto 15 1no &bas han nhally yOtOO
ey Tlu Cempo

xamplu a 0pay olecdes to


LllI mllgn
wndululu

C L amd
Duubuey, ttu unosuluy nluy lack 15 e
emalbu
onula
doav
atoo val c odemand

wmo lia 0nl uy(ack ost dian luou

u . oulwuung unoloueytts to lsuuuf 6aelk Alats

ulc
u it i heLirved renk assue Can

MAuesAUON beeng ud
wwgus k wrweiass posuilly olueu 1ceo buuyeu

us
al e
eoo and lnyeack ora
OXe g tui e
hos 4haso
Metununo
v y 10ou.
Jendur (1suue
BOOK BUILDN MECHANIS M

INTROTUCTIO N
kesk lsuulolurg is th
Os by uhoh om
attemyet
Ot AWiw
OtmAntal ublut vlyuu 1Po)urndl u wd Fn
tunolvuutle, 10Ualy a umMumn sonlk Juld a
Laudmal

LeCuld lu wlluw to ay EY nm

PROCE4S
looek lusldung
1 . u S n g Cemposuy h an m d Bonk
to act aA mauuslr whe s lasud w t

elnuning
ouw
eld le popuohu oAmd
amd oualiung a

ho insltdena westwing onmunuy


ANeLtMun Omk nurls inLto onally
h
to subyrul
Og Oal suuyos amd iwnd manago,
sna hat huy arc

Anusted A kuywmg amd lw puucu h a uy


5. u book is uult oy slung aMd ralunlivO e
o.00u0aled d e m a m o l u t lset ow he
dubi lco luoa Miwuliy a l y j n He
indernatu e Auo u s ugliled aUD

wumio oute UU

publisise h i olltouls e al Hu biolt tialA


Aubmu hol

5 Sha au alocoke o tu oLcplcd bvoldurs

ACLELERATED BooK BU| LDNG


hn o l u a l d beek - u l d u t tustol ecduv
a0mpany as mimnnLOIal need e u o n e t y

etuen
sstuwro4o mak a oln ucguw anotlue for
umabl to alam
Ouncally l u n a teNpany
oddit11al AMaOrg a
Onapunsrli On hig'h
m
euuly mank . yt
uack
koule 1lu eK poeeo
a lealed bcek ,
EARNIN615 PER SHARE
TNTRODUCTION
eyeotu ve 6 AS &D
is Eo9un
toDUle puneupls pe beanunati m
eLeto 9n omol

Cndogoruse u Um puued Dono amen

lu (EPS
ocalmg u amount
pueld/Less Ey e
s d atlylutalle to
AS 20
u Lemputaugmal mthbo el90 y
Ouemunalon Omo sLdalen aju amo
ollule

SCOPE AND APPLICABILITY

oonlig Jandoro 9maoOtUY


a omom es ooeveM, disclesut dlded
DHnIN0 ahos t n indiuolng eLcluauto
Cxrougdmeryjcori net pannaJoy 34
Mo 4 udunm e i u u ueb c8nyo0mies
bASIC FARNINN6 PER CHARE BE 1
ocesee01ulttIN) dla Altalalral
Nel pe tovs alli beutalo6 v
euly Jhmeloldu
wughllod ammage nmmbr eaut y Athase
Ouavdumg duon9 hu Uiod
ls
Lel

Lporloe
Conpotuf 400nuAfaiintunl 0 peially
monouuv ssuwniu h Only eonyno stoch
Capla Melwe

DILUTEDD EARNIN PER HARE (DEPS

ayur CsMHUNg eyeela apolenlial eanuly


o d tusluc ak dlulhd m nlure
TolndiaEPS muans nsbetinuns wlucth twil Cldle
e0wly halus AM . 0 7 lhnlid 1PS ua/ touh

AOOLy hoe
plmins euuy&has tstul dneecas

illoéang p Abhar 2aloeula le ol 2x


DEPS rning allu equiky sh0ueholde ekve eutuUe

tand1ng equty sh + he ca
weiqhled awea9
DEFERRED TAX LIABILITIES AND
DE FE RRE DD TAX
ASSETS

INTRODUCTION
tasndosd 0IsObes h 00Mlung uentnen
axes olos
nathu 0auu

Come a r es M a
nnunbu 2
1ay tu ig udr canry
dnDNe

Utan molw nay


lelid
Matelu taxes OamsT OnuL
auiuv

gns covky dulpru am 1t

leutuin touale tniene Amo

OuAsdue L Levu

SCOPE AND APPICABILITY


Dm n inDme nolude alU dOmetiuat

AS doe nel
oulol aMoun a e s
1d o'tu rsturdereds1
diiwsiuen e dlued
y h nkrpu ss
DISCLOSU RE
Unou AS , hw e
DLclese uont tox
md oleloreol te in t h
tatomwnt e uDjit onmd
lINUDNMmb undu
lostouuey,
te
owwey, teruiol
Lerstdvvng
onposuiss Aot ,
dD13
pue Jlwuid lu dusoloscol lher taru en

deowcd tar psuu Qnd lunlilities hould be


disnguusluoleomDuts Onnol nlive Hepiunlng
u nt tor
ipllbe sluould be Douolosuo ndur a
dpUral aduig
m th alance hoet the esutirprist puatly Juenm
Dwwmt Md omd Mwwnt balsiitu
u evdnct ppolng the HeeeOVilien dulwoeol
lon u l dhould be osolosd,m lrpise
hA nnluolbio dpcnluen Doouy ucAno
louus unol tax Las

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