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International accounting standards presentation and. Ias 12 requires an entity to recognise a deferred tax liability or subject to specified conditions a deferred tax asset for all temporary differences, with some. Download free pdf notes, free upsc, ias material, ssc cgl. It is the most prestigious administrative civil service and one of the toughest competitive exams in india. For this, we need summaries of ias and ifrs to revise them in a short period of time.
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