CLIENT NAME:_________________________ Date Completed: FOR THE PERIOD ENDED: ______________________ Reviewed By: SUBJECT: DEFERRED TAXATION
Objective: A. Ensure that obligation or asset of the organization are appropriately represented the deferred tax liability/asset and adequately accounted for as at the balance sheet date. B. Ensure that deferred tax is appropriately classified and adequate disclosures have been made in accordance with the applicable IFRS/GAP and relevant laws and regulations. C. Ensure that all deferred tax amounts have appropriately been determined, computed, accounted for and reflected in the financial statements.
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