Doing Business in Vietnam 2012
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Deferred tax – avoiding the pitfalls
IFRS
Many companies find the accounting for deferred tax causes significant practical difficulties. This guide summarises the approach required by IAS 12 'Income Taxes' and provides examples of the disclosures required by it. It also looks in detail at some of the more complex areas of preparation of a deferred tax computation, for example the calculation of deferred tax balances arising from business combinations.
Building momentum
M&A
Through our International Business Report we’ve been keeping track of global figures on the appetites for both domestic and cross-border transactions since 2008.
