Explain in class,and take for example,discussion 第六章Chapter6 Income taxes (一)目的与要求Objective&requirement 1.Apply and discuss the recognition and measurement of deferred tax liabilities and deferred tax assets. 2.Determine the recognition of tax expenses or income and its inclusion in the financial statements. (二)教学内容Contents 主要内容： 1.current tax revised 2.Deferred tax; 3.Taxable temporary differences; 4.Deductible temporary differences; 5.Measurement and recognition of deferred tax; 6.Deferred taxation and business combinations 关键概念与知识点： 1.Taxation consists of two components:current tax and deferred tax 2.Deferred tax assets and liabilities; 3.IAS 12 income taxes covers both current and deferred tax.It has substantial presentation and disclosure requirements. 能力与应用 Be prepared for a whole question on deferred tax,as happened on the pilot paper,when you were asked to discuss the conceptual basis for its accounting treatment and to calculate the deferred tax provision after making adjustments (三)思考与实践Thinking and practice l.What is the difference between“current tax'”and“deferred tax"? 2.A taxable temporary difference gives rise to a deferred tax liability,true of false? 3.What two methods can be used for calculating deferred tax when the tax rate changes? (四)教学方法与手段Teaching methods Explain in class,and take for example,discussionExplain in class, and take for example, discussion 第六章 Chapter 6 Income taxes （一） 目的与要求 Objective & requirement 1. Apply and discuss the recognition and measurement of deferred tax liabilities and deferred tax assets. 2. Determine the recognition of tax expenses or income and its inclusion in the financial statements. (二）教学内容 Contents 主要内容： 1. current tax revised 2. Deferred tax; 3. Taxable temporary differences; 4. Deductible temporary differences; 5. Measurement and recognition of deferred tax; 6. Deferred taxation and business combinations 关键概念与知识点： 1. Taxation consists of two components: current tax and deferred tax. 2. Deferred tax assets and liabilities; 3. IAS 12 income taxes covers both current and deferred tax. It has substantial presentation and disclosure requirements. 能力与应用 Be prepared for a whole question on deferred tax, as happened on the pilot paper, when you were asked to discuss the conceptual basis for its accounting treatment and to calculate the deferred tax provision after making adjustments. （三）思考与实践 Thinking and practice 1. What is the difference between “current tax” and “deferred tax”? 2. A taxable temporary difference gives rise to a deferred tax liability, true of false? 3. What two methods can be used for calculating deferred tax when the tax rate changes? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion