أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
According to IAS 12 where the Deferred Tax is treated, in order to do this, the temporary difference is multiplied by the applicable enacted tax rate. This is usually done at the end of the reporting period.
Deferred Tax of cos is the Tax that will/may become liablein another accounting period.
