AS 22 | Accounting for Taxes on Income | Lecture 1 | by CA/CMA Santosh Kumar
Channel: Santosh Kumar - COC Education
Date: 2018-10-16

AS 22 | Accounting for Taxes on Income | Lecture 1 | by CA/CMA Santosh Kumar.

AS 22 deals with the disclosure of DTA/DTL in the balance sheet. IND AS 12 deals with the recognition of current or deferred tax as income or expense in profit and loss statement. It also deals with the disclosure of out of profit and loss transaction in the balance sheet as current or non-current assets/liability.

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