IAS 12 - Tax Base Definition of a Liability (IFRS)

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  • เผยแพร่เมื่อ 26 ธ.ค. 2024

ความคิดเห็น • 49

  • @TabaldiEducation
    @TabaldiEducation  12 ปีที่แล้ว +3

    Thanks for the encouraging words. We have just started moving our lectures onto an elearning platform so these are our first test lectures. I am glad you are enjoying them. Have a look at the tabaldi.tv website in 2013 for our official free IFRS videos and IFRS courses

  • @sanelengubane720
    @sanelengubane720 8 ปีที่แล้ว +1

    I have been studying different textbooks deferred tax , but non of them I understood, but this session has taken anly 8 minutes to make me understand the entire concept of deferred tax ,,, thank you so much sir

    • @TabaldiEducation
      @TabaldiEducation  8 ปีที่แล้ว

      +Sanele Ngubane Thank you for your comment - Well that is wonderful that this video has helped you - Good luck with your studies
      The Tabaldi Team

  • @linseyk5728
    @linseyk5728 3 ปีที่แล้ว +1

    What would be an example of a tax base BIGGER than the carrying value? How would that happen?

    • @TabaldiEducation
      @TabaldiEducation  3 ปีที่แล้ว +1

      If we decide to depreciate a vehicle (for accounting purposes - IAS16) over three years, but SARS allows a Section 11(e) deduction over 5 years. The tax base after one year will be 80% of the cost, but the carrying amount will be 67%.

  • @nousername2520
    @nousername2520 9 ปีที่แล้ว +1

    gotta must thank you..I rarely understood when our lecturer taught us..now I have understood it quite well..Thanks...

    • @TabaldiEducation
      @TabaldiEducation  9 ปีที่แล้ว

      +Atiqur rahman Rasel So glad this video was helpful to you.

  • @yydd3953
    @yydd3953 10 ปีที่แล้ว +2

    AWESOME video! simple and insightful explanation of definition!

  • @thomson4420
    @thomson4420 3 ปีที่แล้ว

    provision for what? Felipe???? what;s that

  • @zeeshansaleem7441
    @zeeshansaleem7441 3 ปีที่แล้ว +1

    Thank you Richard and team

  • @dhruvsharma1978
    @dhruvsharma1978 4 ปีที่แล้ว +1

    Amazingly simplified
    Thank you sir

  • @TabaldiEducation
    @TabaldiEducation  11 ปีที่แล้ว

    Hi Guo, the website is tabaldi. org - we have a lot of work still to do and have focused first on some undergraduate modules but we are working on IFRS courses soon!

  • @TabaldiEducation
    @TabaldiEducation  11 ปีที่แล้ว +1

    Thanks, hoping to get more videos up soon. Also have a look at our full site tabaldi.org

  • @wave9181
    @wave9181 12 ปีที่แล้ว

    Hello Sir, I dont understand why no one comments! but your lecture is M A Zing! :) keep up the good work and greatly thankful

  • @guoshujie3326
    @guoshujie3326 11 ปีที่แล้ว

    can u disclose the website addess, not able to locate it. great stuff by the way.

  • @nimayram6029
    @nimayram6029 7 ปีที่แล้ว

    Dear sir, Excellent job u r doing, thank u very much.....

  • @jaypopat9510
    @jaypopat9510 8 ปีที่แล้ว +4

    thank you so much..made my acca study easy.

    • @TabaldiEducation
      @TabaldiEducation  8 ปีที่แล้ว +2

      +Jay Popat Thank you for your comment - so glad this helped you with your studies. Best wishes for the rest of your studies. The Tabaldi Team.

  • @sampadakulkarni8589
    @sampadakulkarni8589 3 ปีที่แล้ว

    Can you please teach tax base on penalties and loan installments?

    • @TabaldiEducation
      @TabaldiEducation  3 ปีที่แล้ว +2

      There is no tax base for a penalty as it is not a balance. It is a permanent difference due to being non-deductible. For loan instalments, you need to determine the tax base of the outstanding balance (not the payments) in order to determine the temporary differences and deferred tax.

  • @marknacouzi6369
    @marknacouzi6369 4 ปีที่แล้ว

    Well explained! Thank you

  • @shoaib007009
    @shoaib007009 9 ปีที่แล้ว +1

    The lecturer is genius ...

    • @TabaldiEducation
      @TabaldiEducation  9 ปีที่แล้ว

      Thank you Shoaib Kiyani for your kind comment - glad you found this video beneficial

    • @shoaib007009
      @shoaib007009 9 ปีที่แล้ว +1

      +tabaldiaccounting Kindly upload lectures on other IFRS's ... These Lectures are great ...

    • @TabaldiEducation
      @TabaldiEducation  9 ปีที่แล้ว

      +Shoaib Kiyani - You can find more lectures on IFRS on Udemy - which you might find helpful - www.udemy.com/ifrs-conceptual-framework-for-financial-reporting/learn/#/

  • @lebotsathebudilucky
    @lebotsathebudilucky 8 ปีที่แล้ว

    This explanation is a beauty. Thank you Sir

    • @TabaldiEducation
      @TabaldiEducation  8 ปีที่แล้ว

      +Lebotsa Thebudi Lucky Thank you - glad you found this video of value.
      The Tabaldi Team

  • @samr317
    @samr317 4 ปีที่แล้ว

    Awsome explanation

  • @kmnviorel
    @kmnviorel 11 ปีที่แล้ว +1

    Good stuff Sir!

  • @khalisghozi4184
    @khalisghozi4184 8 ปีที่แล้ว +1

    thank you, sir. your lecture has helped me to understand better :)

    • @TabaldiEducation
      @TabaldiEducation  8 ปีที่แล้ว

      +Aie A. Thank you for your comment - am glad you found this video helpfull Good luck with your future studies.
      The Tabaldi Team

  • @marieavedisian8905
    @marieavedisian8905 6 ปีที่แล้ว

    Really nice and helpful, thank you very much !

  • @olaboga777
    @olaboga777 11 ปีที่แล้ว

    Great stuff, keep up the good work

  • @lxt5946
    @lxt5946 7 ปีที่แล้ว

    thanks , it helps me understand clearly 👍👍

    • @TabaldiEducation
      @TabaldiEducation  7 ปีที่แล้ว

      Thank you for your comment - so glad this helped you with your studies. The Tabaldi Team.

  • @sou9py887
    @sou9py887 6 ปีที่แล้ว

    thank you , it helps me a lot

  • @sumitkarna1648
    @sumitkarna1648 9 ปีที่แล้ว +1

    NICE ONE SIR

    • @TabaldiEducation
      @TabaldiEducation  9 ปีที่แล้ว

      +sumit karna Thank you for your comment - We are pleased that you found benefit from these videos. Good luck with your studies

  • @reenendupreez1793
    @reenendupreez1793 10 ปีที่แล้ว +1

    Great video! Dankie!

  • @phuongtranminh615
    @phuongtranminh615 8 ปีที่แล้ว +1

    Thank you so much!

    • @TabaldiEducation
      @TabaldiEducation  8 ปีที่แล้ว

      +phuong tranminh Thank you for your comment - We are glad you found the video beneficial. Good luck with the your studies.
      The Tabaldi Team

  • @nitinbhalla3391
    @nitinbhalla3391 3 ปีที่แล้ว

    Ind AS 12

  • @arunnz
    @arunnz 9 ปีที่แล้ว +1

    Awesome :)

    • @TabaldiEducation
      @TabaldiEducation  9 ปีที่แล้ว

      +arun sahrawat Thank you glad you found this video helpful

  • @zeilahfazal3573
    @zeilahfazal3573 9 ปีที่แล้ว

    great!

    • @TabaldiEducation
      @TabaldiEducation  9 ปีที่แล้ว

      +zeee princess Thank you - glad you found this video of help. Good luck with your studies