[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-27176-en":3,"doc-seo-27176-105":27,"detail-sidebar-cat-0-en-105":69},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":11},27176,1374391975076,"Riley","https://ap-avatar.wpscdn.com/avatar/14000253ca4ec9f6853?x-image-process=image/resize,m_fixed,w_180,h_180&k=1783305029341752051",8,"Research & Report","Measurement of Deferred Tax","This document, concerning IAS-12 Measurement – Deferred Tax, details the principles and considerations for measuring deferred tax. It emphasizes that measurement should accurately reflect the type of income and the method by which assets will be recovered or liabilities settled. Key factors include enacted or substantively enacted rates and laws as of the reporting date, and the tax rates expected to apply when assets are realized or liabilities are settled. The document illustrates scenarios involving changes in tax rates, distinguishing between enacted rates before year-end and those enacted after year-end, which are treated as non-adjusting events according to IAS-10. It also notes specific tax rates for different income types, such as a 15% rate for dividend income compared to a 30% corporate tax rate. The document highlights that deferred taxes are not discounted and acknowledges the complexity in determining the precise timing of reversal for deferred tax assets and liabilities, indicating that such determinations can be impractical or highly complex. The content is geared towards accounting professionals and entities needing to comply with International Accounting Standards (IAS) regarding deferred taxation.","","cbCaiuo9hgM8kVND","https://ap.wps.com/l/cbCaiuo9hgM8kVND","pdf",301555,1,3,"English","en",105,"Measurement of Deferred Tax | PDF",1778201821,{"code":4,"msg":28,"data":29},"ok",{"site_id":24,"language":23,"slug":30,"title":13,"keywords":15,"description":14,"schema_data":31,"social_meta":64,"head_meta":66,"extra_data":68,"updated_unix":26},"measurement-of-deferred-tax",{"@graph":32,"@context":63},[33,49],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,46],{"item":37,"name":38,"@type":39,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":21},"https://docshare.wps.com/document/research-report/",{"item":47,"name":13,"@type":39,"position":48},"https://docshare.wps.com/document/measurement-of-deferred-tax/27176",4,{"url":47,"name":13,"@type":50,"author":51,"headline":13,"publisher":53,"fileFormat":56,"description":14,"dateModified":57,"datePublished":57,"encodingFormat":56,"isAccessibleForFree":58,"interactionStatistic":59},"DigitalDocument",{"name":9,"@type":52},"Person",{"url":37,"name":54,"@type":55},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":60,"interactionType":61,"userInteractionCount":4},"InteractionCounter",{"@type":62},"ViewAction","https://schema.org",{"og:url":47,"og:type":65,"og:title":13,"og:site_name":54,"og:description":14},"article",{"robots":67,"canonical":47},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":70},[71,75,79,83,88,93,98,101,106,109,113],{"id":20,"doc_module":4,"doc_module_name":42,"category_name":72,"show_sort_weight":73,"slug":74},"Story & Novel",90,"story-novel",{"id":43,"doc_module":4,"doc_module_name":42,"category_name":76,"show_sort_weight":77,"slug":78},"Literature",80,"literature",{"id":48,"doc_module":4,"doc_module_name":42,"category_name":80,"show_sort_weight":81,"slug":82},"Exam",70,"exam",{"id":84,"doc_module":4,"doc_module_name":42,"category_name":85,"show_sort_weight":86,"slug":87},5,"Comic",60,"comic",{"id":89,"doc_module":4,"doc_module_name":42,"category_name":90,"show_sort_weight":91,"slug":92},6,"Technology",50,"technology",{"id":94,"doc_module":4,"doc_module_name":42,"category_name":95,"show_sort_weight":96,"slug":97},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":42,"category_name":12,"show_sort_weight":99,"slug":100},30,"research-report",{"id":102,"doc_module":4,"doc_module_name":42,"category_name":103,"show_sort_weight":104,"slug":105},9,"Religion & Spirituality",20,"religion-spirituality",{"id":104,"doc_module":4,"doc_module_name":42,"category_name":107,"show_sort_weight":104,"slug":108},"World Cup","world-cup",{"id":110,"doc_module":4,"doc_module_name":42,"category_name":111,"show_sort_weight":110,"slug":112},10,"Lifestyle","lifestyle",{"id":114,"doc_module":4,"doc_module_name":42,"category_name":115,"show_sort_weight":84,"slug":116},19,"General","general"]