Ogbodo Cy. Okenwa

Assessment of Deferred Tax Recognition and Measurement under IFRS and Nigeria-SAS: An Empirical Examination

Ogbodo Cy. Okenwa, Egbunike Francis Chinedu & Abiahu Mary-Fidelis Chidoziem · Asian Journal of Economics, Business and Accounting · 2017

This study examines the recognition and measurement of deferred taxes of manufacturing companies in Nigeria under IAS 12 and Nigerian-SAS. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary dif...