The following Corporation Tax guidance note by Tolley in association with Nick Watson provides comprehensive and up to date tax information covering:
IAS 12 imposes a significant number of tax disclosures on a company. These are set out in IAS 12, paras 79 to 88.
The guidance note is split into two parts. Below is a list of all of the disclosures required by IAS 12 and separately there is an example tax note with commentary (see the guidance note IFRS - example tax note).
The following list is also available as a template in Word format, Checklist - IFRS tax disclosure requirements
The following should be separately disclosed:
Each of the following should be disclosed separately:
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