Exam (elaborations)
This is for assignment 1 for FAC3764
- Course
- FAC3761
- Institution
- University Of South Africa (Unisa)
This is for assignment 1 for FAC3764
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, Learning unit 2: Income taxes2.1 INTRODUCTION
Within Learning unit 2, we will discuss and study IFRS standards applicable to income taxes, as
outlined in Figure 2.1. This learning unit will therefore focus on the following standard:
• IAS 12
This standard will be discussed within this learning unit.
Figure 2.1: Types of income tax (Els, 2022)
1
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