🧮 Formula sheet
- 1.DTL = Taxable Temp Diff × Tax Rate
- 2.DTA = Deductible Temp Diff × Tax Rate
- 3.Tax Base of Asset = Future deductible amount
- 4.Effective Tax Rate = Total Tax Expense / Profit Before Tax
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Financial Reporting
Ch 6 · Ind AS 12 — Income Taxes
5 concept points · 4 formulas · 4 exam-critical points.