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.