以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　IAS 12 Income taxes
　　Taxation consists of two components:
　　Current tax and deferred tax
 
　　Definitions:
　　Accounting profit: net profit or loss for a period before deducting tax expense.
　　Taxable profit (tax loss): the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).
　　Current tax: is the amount actually payable to the tax authorities in relation to the trading activities of the entity during the period
　　Deferred tax: is an accounting measure, used to match the tax effects of transactions with their accounting impact and thereby produce less distorted results.
　　Current tax recognition, measurement and presentation
　　Recognition:
　　IAS 12 requires any unpaid tax in respect of the current or prior periods to be recognized as a liability.
　　IAS 12 requires recognition as an asset of the benefit relating to any tax loss that can be carried back to recover current tax of previous period.
 
　　Measurement:
　　Measured at the amount expected to be paid to (recovered from) the tax authorities
 
　　高顿网校小编寄语：羡慕别人得到的，不如珍惜自己拥有的。

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