
IAS 12 - Income Taxes
Quiz
•
Professional Development
•
Professional Development
•
Hard
Muhammad Hazmizal Abd. Halil
Used 8+ times
FREE Resource
Enhance your content in a minute
17 questions
Show all answers
1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The relevant accounting standard governing income tax is
IAS 21
IFRS 12
IAS 12
MFRS 12
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The final figure for tax value in P/L is the final value after adjusting the following except
Current tax charge
Over or under provision
Transfer to or from defer tax
Transfer to income tax
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
If Accounting base value of assets higher than tax base value of assets, it will result
TTD
DTD
DTL
DTA
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
If Accounting base of liability is higher than tax base of liability, it will results in
TTD
DTD
DTL
DTA
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
If TTD multiply by relevant tax rate it will results in
DTL
DTA
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the correct double entry for current tax provision?
DR P/L CR Defer tax
DR P/L CR Current tax
DR Defer tax CR Current tax
DR Current tax CR P/L
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the correct double entry for overprovision of tax in the last year?
DR Current tax Cr P/L
Dr P/L Cr Current tax
DR Defer tax CR P/L
None of the answers
Create a free account and access millions of resources
Create resources
Host any resource
Get auto-graded reports

Continue with Google

Continue with Email

Continue with Classlink

Continue with Clever
or continue with

Microsoft
%20(1).png)
Apple
Others
Already have an account?
Similar Resources on Wayground
14 questions
Emotional Intelligence and Use of Coursebook Materials
Quiz
•
Professional Development
12 questions
Perform Online Collaboration A
Quiz
•
Professional Development
20 questions
Тест Март 2021
Quiz
•
Professional Development
12 questions
Supersonic Space Trivia
Quiz
•
Professional Development
20 questions
Testing and assessment
Quiz
•
Professional Development
15 questions
Marketing and Advertising
Quiz
•
Professional Development
20 questions
Full Blast 2 - Unit 1B
Quiz
•
Professional Development
20 questions
Partnership_Minigame Tháng 4
Quiz
•
Professional Development
Popular Resources on Wayground
10 questions
Forest Self-Management
Lesson
•
1st - 5th Grade
25 questions
Multiplication Facts
Quiz
•
5th Grade
30 questions
Thanksgiving Trivia
Quiz
•
9th - 12th Grade
30 questions
Thanksgiving Trivia
Quiz
•
6th Grade
11 questions
Would You Rather - Thanksgiving
Lesson
•
KG - 12th Grade
48 questions
The Eagle Way
Quiz
•
6th Grade
10 questions
Identifying equations
Quiz
•
KG - University
10 questions
Thanksgiving
Lesson
•
5th - 7th Grade
