English to French Bus/Financial Finance (general)

IAS 12 requires that the deferred tax effects of a transaction or other event is consistent with the accounting for the transaction or event itself (IAS 12.57). The deferred tax charge or credit for the year can arise from a number of sources and therefore may need to be allocated to:


continuing operations within profit or loss discontinued operations within profit or loss other comprehensive income (OCI) or equity goodwill