Tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.
Tax base of an asset or liability is specifically discussed in IAS 12 Income Taxes.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
Tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.
Tax base of an asset or liability is specifically discussed in IAS 12 Income Taxes.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
