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Ind AS 12

Governs income taxes, including the recognition of deferred tax assets and liabilities.

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Related terms

  • Ind AS 115

    Governs revenue from contracts with customers, using a five-step model to determine when and how much revenue to recognise.

  • Ind AS 116

    Governs leases, requiring most leases to be recognised on the lessee's balance sheet as a right-of-use asset and a lease liability.

  • Ind AS 16

    Governs property, plant and equipment — recognition, subsequent measurement, depreciation and derecognition.

  • Ind AS 19

    Governs employee benefits, including the actuarial valuation basis for defined benefit obligations such as gratuity.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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