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This is for assignment 1 for FAC3764

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This is for assignment 1 for FAC3764

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  • March 26, 2023
  • 11
  • 2022/2023
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, Learning unit 2: Income taxes




2.1 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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