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The Second Plan focused on the industrial development of the country and stressed capital goods industries. 16 Dec 2020. Start studying Chapter 12 Practice Questions Part 2. How we have to show simplified tax (turnover*6%) in income statement as income tax below net profit or as cost? IAS 12 Income tax (current tax) Tutorial question: Easy Peasy Lemon Squeezy (Pty) Ltd Easy Peasy Lemon Squeezy (Pty) Ltd (hereafter “EPLS”) are trading in the production of homemade lemonade. Chapter 10. IAS candidate should think out of the box to answer this question. This is in line with the _____ concept. Quiz: IAS 12 Income taxes (Conceptual) Adeel July 25, 2016 July 19, 2016 No Comments on Quiz: IAS 12 Income taxes (Conceptual) The quiz tests your theoretical and conceptual understanding of accounting for Income taxes (International Accounting Standard 12) Practicing IAS Question Papers with answer keys and solutions will help you improve your score in the exam. You got {{SCORE_CORRECT}} out of {{SCORE_TOTAL}}, The quiz tests your theoretical and conceptual understanding of accounting for Income taxes (International Accounting Standard 12), » Notes: Losses and Deductible Allowances, on Quiz: IAS 12 Income taxes (Conceptual), 11 IAS 1 Presentation of financial statements (including legal framework), Company Law Pakistan (Companies Ordinance 1984), IAS 1 Presentation of Financial Statements, IAS 20 Government grants and government assistance, IAS 21 The Effects of Changes in Foreign Exchange Rates, IAS 26 Accounting and Reporting by Retirement Benefit Plans, IAS 28 Investments in Associates and Joint Ventures, IAS 29 Financial Reporting in Hyperinflationary Economies, IAS 32 Financial Instruments: Presentation, IAS 37 Provisions, contingent liabilities and contingent assets, IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities, IFRS 15 Revenue from Contracts with Customers, IFRS 5 Non-current assets held for sale and discontinued operations, IFRS 6 Exploration for and Evaluation of Mineral Resources. 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IFRS 1 - First-time Adoption of International Financial Standards, IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations, IFRS 6 - Exploration for and Evaluation of Mineral Assets, IFRS 7 - Financial Instruments: Disclosures, IFRS 10 - Consolidated Financial Statements, IFRS 12 - Disclosure of Interests in Other Entities, IFRS 15 - Revenue from Contracts with Customers, IAS 1 - Presentation of Financial Statements, IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10 - Events After the Reporting Period, IAS 20 - Accounting for Government Grants, IAS 21 - The Effects of Changes in Foreign Exchange Rates, IAS 26 - Accounting and Reporting by Retirement Benefit Plans, IAS 28 - Investments in Associates and Joint Ventures, IAS 29 - Financial Reporting in Hyperinflationary Economies, IAS 32 - Financial Instruments: Presentation, IAS 37 - Provisions, Contingent Liabilities and Contingent Assets, IAS 39 - Financial Instruments: Recognition and Measurement, Recent questions and answers in IAS 12 - Income Taxes. 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