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(ii) The recoverability of the deferred tax asset. (4 marks)
(c) the deferred tax implications (with suitable calculations) for the company which arise from the recognitionof a remuneration expense for the dire
(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRSincluding the provision in the openi
Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Ta
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