Objective

Scope

1-4

Definitions

5-11

Tax Base

7-11

Recognition of Current Tax Liabilities and Current Tax Assets

12-14

Recognition of Deferred Tax Liabilities and Deferred Tax Assets

15-45

Taxable Temporary Differences

15-23

Business Combinations

19

Assets Carried at Fair Value

20

Goodwill

21

Initial Recognition of an Asset or Liability

22-23

Deductible Temporary Differences

24-33

Initial Recognition of an Asset or Liability

33

Unused Tax Losses and Unused Tax Credits

34-36

Re-assessment of Unrecognised Deferred Tax Assets

37

Investments in Subsidiaries, Branches and Associates and Interests in Joint Ventures

38-45

Measurement

46-56

Recognition of Current and Deferred Tax

57-68

Income Statement

58-60

Items Credited or Charged Directly to Equity

61-65A

Deferred Tax Arising from a Business Combination

66-68

Current and Deferred Tax Arising from Share-based Payment Transactions
 

68A-68C

Presentation

69-78

Tax Assets and Tax Liabilities

69-76

Offset

71-76

Tax Expense

77-78

Tax Expense (Income) Related to Profit or Loss from Ordinary Activities

77

Exchange Differences on Deferred Foreign Tax Liabilities or Assets

78

Disclosure

79-88

Effective Date

89-91