题目内容
The following information relates to an entity: (i)At 1 January 20X8 the carrying amount of non-current assets exceeded their tax written down value by $850,000. (ii)For the year to 31 December 20X8 the entity claimed depreciation for tax purposes of $500,000 and charged depreciation of $450,000 in the financial statements. (iii)During the year ended 31 December 20X8 the entity revalued a property. The revaluation surplus was $250,000. There are no current plans to sell the property. (iv)The tax rate was 30% throughout the year. What is the provision for deferred tax required by IAS 12 Income Taxes a\ 31 December 20X8?
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The statements of financial position of Nedburg Co include the following extracts: Statements of financial position as at 30 September 20X2 20X1 $m $m Non-current liabilities Deferred tax 310 140 Current liabilities Taxation 130 160 The tax charge in the statement of profit or loss for the year ended 30 September 20X2 is $270 million. What amount of tax was paid during the year to 30 September 20X2?
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