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Reconciliation of Income Tax 2020

Rita Tax Ohio 2020-2025 Form

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[Music] hi I'm Richard and today I'm going to be discussing all the formats and some of the tricks about income tax expense disclosures as well as the related financial position disclosures that are required in terms of ias2 so um just to get a starting point we must remember how do we get academically to the right kind of disclosures in our financial statements so we obviously have an income tax expense note and that's obviously going to relate to the figure on the statement of profit and loss and other comprehensive income income tax expense so this is going to be made up of two components firstly we've got a heading called major components of income tax expense and second of all we're going to the reconciliation why there is a difference between the tax at the applicable or standard rate versus the income tax and at the effective income tax rate so that we're going to call the tax rate reconciliation and next up after we've don

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