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 in this statement 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 positive amounts.
- Tax expense decreases are negative amounts.