tailieunhanh - Accounting Standards Interpretations 26: Accounting for taxes on income in the consolidated financial statements

For preparing consolidated financialstatements, whether the tax expense (comprising current tax and deferred tax)should be recomputed in the context of consolidated information or the tax expense appearing in the separate financial statements of the parent and its subsidiaries should be aggregated and no further adjustments should be made for the purposes of consolidated financial statements. | Accounting Standards Interpretations 26: Accounting for taxes on income in the consolidated financial statements

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