• Register
Search Questions / Answers

Welcome to AccountantAnswer Forum, where you can ask questions and receive answers. Although you need not be a member to ask questions or provide answers, we invite you to register an account and be a member of our community for mutual help. You can register with your email or with facebook login in few seconds

Get AccountantAnswer App


Is doubtful debtors provision a timing difference in deferred tax? Should we take doubtful debtors provision as a timing difference in calculating deferred tax charge or reversal? 

in IAS 12 - Income Taxes by

1 Answer

0 votes
Generally, doubtful debtor provision is not a deductible difference as most of the tax jurisdictions do not allow such provision as tax deductible. It can be deductible only if you actually write off. So you should not take it into deferred tax calculation.