IFRS ― example tax note

Copyright © 2026 LexisNexis
Produced by Tolley in association with Steve Collings
Corporation Tax
Guidance

IFRS ― example tax note

Copyright © 2026 LexisNexis
Produced by Tolley in association with Steve Collings
Corporation Tax
Guidance
imgtext

The IFRS disclosure requirements in respect of tax are set out in IAS 12, paras 79–88D.

Practice differs between

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 06 Jan 2026 09:40

Home/ Tolley Tax Guidance/ Corporation Tax / Dealing with tax accounting and audits

Popular Articles

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

Read more Read more
Trusts and Inheritance Tax

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more
Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Steve Collings Read more Read more