Bei einem realen MOSFET gilt in aller Regel:
A company's financial statements for the year to 31 March 2023 show a pre-tax profit of R2 430 000. This is after charging depreciation of R288 000. Wear and tear for the year for tax purposes is R135 000. Assuming that the rate of tax paid by the company is 28%, the required transfer to or from the company's deferred tax account is:
(2 Marks)
(1 Mark)
The company prepares financial statements to 31 December each year and uses the revaluation model in relation to land.
The correct accounting treatment of each revaluation in the statement of comprehensive income is as follows: