International Accounting Standards use deferred tax assets and liabilities for recognizing temporary differences.

Name: International Accounting Standards use deferred tax assets and liabilities for recognizing temporary differences.
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International Accounting Standards require the use of deferred tax assets and liabilities to recognize the temporary differences between the carrying amount and tax base of assets and liabilities. This is done in accordance with IAS 12 - Income Taxes.

International Accounting Standards Use Deferred Tax Assets and Liabilities for Recognizing