Accounting for Taxes on Income | AS - 22 | Ch - 7 Unit 4 | CA INTER Advanced Accounting

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[@mrabhilashchy3868]

00:02 Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
03:43 Matching concept in accounting
09:06 Deferred tax and its impact on profit and loss statement
12:06 Difference in depreciation calculation between accounting and income tax rules
17:51 Understanding tax expenses and implications on net profit
20:11 Understanding tax expenses and deferred tax liabilities
25:16 Accounting income creates def tax liability or def tax asset based on its amount.
27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
32:50 Understanding the tax expense and current tax.
35:18 Proper recording of expenses and income can impact tax liabilities
39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
46:50 Debit in PNL due to MAT calculation
49:29 Understanding carry forward loss and taxation based on accounting income
54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
57:44 Calculation of tax expense and its impact on profit/loss
1:02:58 Understanding the impact of accounting income on tax liabilities
Crafted by Merlin AI.00:02 Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
03:43 Matching concept in accounting
09:06 Deferred tax and its impact on profit and loss statement
12:06 Difference in depreciation calculation between accounting and income tax rules
17:51 Understanding tax expenses and implications on net profit
20:11 Understanding tax expenses and deferred tax liabilities
25:16 Accounting income creates def tax liability or def tax asset based on its amount.
27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
32:50 Understanding the tax expense and current tax.
35:18 Proper recording of expenses and income can impact tax liabilities
39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
46:50 Debit in PNL due to MAT calculation
49:29 Understanding carry forward loss and taxation based on accounting income
54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
57:44 Calculation of tax expense and its impact on profit/loss
1:02:58 Understanding the impact of accounting income on tax liabilities
Crafted by A CHY(Inter).

[@ishikakaushik3953]

Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
03:43 Matching concept in accounting
09:06 Deferred tax and its impact on profit and loss statement
12:06 Difference in depreciation calculation between accounting and income tax rules
17:51 Understanding tax expenses and implications on net profit
20:11 Understanding tax expenses and deferred tax liabilities
25:16 Accounting income creates def tax liability or def tax asset based on its amount.
27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
32:50 Understanding the tax expense and current tax.
35:18 Proper recording of expenses and income can impact tax liabilities
39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
46:50 Debit in PNL due to MAT calculation
49:29 Understanding carry forward loss and taxation based on accounting income
54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
57:44 Calculation of tax expense and its impact on profit/loss
1:02:58 Understanding the impact of accounting income on tax liabilities
Crafted by Merlin AI.00:02 Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
03:43 Matching concept in accounting
09:06 Deferred tax and its impact on profit and loss statement
12:06 Difference in depreciation calculation between accounting and income tax rules
17:51 Understanding tax expenses and implications on net profit
20:11 Understanding tax expenses and deferred tax liabilities
25:16 Accounting income creates def tax liability or def tax asset based on its amount.
27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
32:50 Understanding the tax expense and current tax.
35:18 Proper recording of expenses and income can impact tax liabilities
39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
46:50 Debit in PNL due to MAT calculation
49:29 Understanding carry forward loss and taxation based on accounting income
54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
57:44 Calculation of tax expense and its impact on profit/loss
1:02:58 Understanding the impact of accounting income on tax liabilities
Crafted by A CHY(Inter).

[@RoshniTiwari07]

28:43 problems
8:54 formulas
9:44 example

[@delightindance27]

Sir is lecture m reversal ye sb ke bare m apne btya nhi
By the way ur whole playlist is just awesome ....

[@delightindance27]

But sir iska ek or lecture hoga sayad reversal ye sb k liye...

[@vinaypandya9618]

sir jo aap yeh AS kara rhe ho may 24 ke liye h na or sir jitna apne sare AS me karwaya sufficent h na exam ke liye

[@ungraduatetrader01]

hn

[@user-lz7kf6if9y]

I would recommend everybody ki padhne time Module bhi sath me rakho sir ne kuch kuch chize nhi batai like reassessment,review, accounting for taxex on holidays under 80IA and 10A

[@bhargavdewani7836]

yes previous lecture ma bhi kuch topics not cover.. I think sir is using old module book or video lecture is old .... dono masa koi ek

[@vedthakur8172]

@@bhargavdewani7836this is not a regular lecture

[@VP17257]

Yes.. I noticed that the lecture uploaded 6 months ago had the same time.. So the lecture is not a revised one(new one)

[@vedthakur8172]

@@VP17257 tax holiday phle bhi tha lol

[@VP17257]

@@vedthakur8172 what I ment was that it was same lecture😂 uploaded twice

[@Madharsh]

Maine paras institute me 90,000 fee deke yaha se free me padha h 🥲 thank you sir ❤

[@user-hd9rs3dj7s]

Where do we get class notes

[@commerceacademe0786]

Great Teacher have a great Knowledge of Teaching❤❤❤🎉🎉🎉

[@Ajjubhai-x9u]

Sir awesome and next level teaching....❤❤❤
You are very underrated teacher sir.....😢😢😢😢😢😢😢

[@ADITHI_90]

Thank you Sir🎉🎉🎉🎉

[@user-ne4nd8jj7j]

Very helpful lecture sir
Thank you so much sir

[@Guptajii2025]

Thank You Sir❤

[@vedthakur8172]

sir sirf 1 lecture hai as 22 ka?

[@CAJaykant]

Thank you sir ❤❤❤

[@dh8233]

Thank you so much

[@LaviBansal9796]

Sir foundation ki account ko kbse padhana start kroge regular

[@Shyamsahu4997]

maja aa gaya sir maja❤❤❤

[@pradipkandu1388]

Sir module 3 ka kab tak upload hga ???

[@caparaggupta2.0]

Ho chuka ✅ check playlist

[@Anjum077]

49:50 illustration 3

[@divyasharma4988]

There are many concepts which are pending sir.. :(

[@khushisharma7851]

sir esma 8000 kasa aya smjh nhi aya

[@nikitajain156]

Your classes are so helpful for me 💛thank you sir😊😊

[@caparaggupta2.0]

Glad to hear that

[@Asis950]

20:00

[@akarshsharma1749]

There is always that one student who just irritates the teacher and entire class with his continuous doubts.

[@user-un7rk8dk2i]

I mean he literally paid money for that didn't he?

[@harshnamdev2586]

tax holiday hat gya kya

[@krishnaagrawal8715]

Sir baaki subjects k liye bhi upload kardijiye 😢

[@caparaggupta2.0]

Dost baki subjects mai nahi padata personally :)

[@krishnaagrawal8715]

@@caparaggupta2.0 okayy sir

[@vishalbasutkar6223]

sir plz explain in English