Temporary Differences Movement Reconciliation
Statement Purpose
This statement provides a detailed breakdown of total current tax expense and deferred tax expenses for the current financial year.
Data Flow
The current tax expense amount is sourced from
Current tax
, and the deferred tax expense amount flows automatically from Temporary Difference Movement – gross
.Any required adjustments can be manually entered in this statement.
Signage
- Tax expense increases for the current financial year are recorded as positive amounts.
- Tax expense decreases are recorded as negative amounts.