Explore the concept of deferred taxation, its accounting significance, and how it impacts financial planning in organizations, with insights into compliance with IAS 12 and Section 29 regulations.
Explore the definition and tax implications of plant and machinery as used in business operations, including eligibility for capital allowances and key legal distinctions.
Explore how the Written-Down Value (WDV) is used to determine the depreciated value of an asset for tax purposes, including calculations for capital allowances.