Temporary Differences Movement
Statement Purpose
These optional statements provide a detailed movement breakdown of temporary differences for all individual entities within the group for the year.
Data Flow
When inserted, these statements aggregate each corresponding column from the
Temporary Differences Movement - gross
workpaper of each entity within the group.Examples:
- Opening temporary differences in each entity’sTemporary Differences Movement - grossworkpaper are aggregated inTemporary Differences Movement.
- Unrecognised amounts brought forward in each entity’sTemporary Differences Movement - grossworkpaper are aggregated inTemporary Differences Movement.
Signage
- Carrying and tax values are positive amounts.
- Deferred tax assets are shown as positive amounts.
- Deferred tax liabilities are shown as negative amounts.