, Learning unit 2: Income taxes
2.1 INTRODUCTION
Within Learning unit 2, we will discuss and study IFRS standards applicable to income taxes, as
outlined in Figure 2.1. This learning unit will therefore focus on the following standard:
• IAS 12
This standard will be discussed within this learning unit.
Figure 2.1: Types of income tax (Els, 2022)
1
2.1 INTRODUCTION
Within Learning unit 2, we will discuss and study IFRS standards applicable to income taxes, as
outlined in Figure 2.1. This learning unit will therefore focus on the following standard:
• IAS 12
This standard will be discussed within this learning unit.
Figure 2.1: Types of income tax (Els, 2022)
1
