Financial Reporting / HKAS 12 Tax / 完Q之路 March 28, 2021 by 罔相心 by 罔相心 · Published March 28, 2021 · Last modified September 17, 2021 完Q之路(八十二):HKAS 12 所得稅(Income Tax)- 遞延所得稅(Deferred Tax) – 例外處理(Exemption)和其他 上回簡述了遞延所得稅(Deferred...
Financial Reporting / HKAS 12 Tax / 完Q之路 March 22, 2021 by 罔相心 by 罔相心 · Published March 22, 2021 · Last modified September 17, 2021 完Q之路(八十一):HKAS 12 所得稅(Income Tax) – 遞延所得稅(Deferred Tax)簡說及例子 一直以來,我也覺得遞延所得稅資產(Deferred...