Haier 2009 Annual Report Download - page 88
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
86
2.4 Summary of Significant Accounting
Policies (Cont’d)
Income tax
Income tax comprises current and deferred tax. Income tax relating
to items recognised outside profit or loss is recognised outside
profit or loss, either in other comprehensive income or directly in
equity.
Current tax assets and liabilities for the current and prior periods
are measured at the amount expected to be recovered from or
paid to the taxation authorities, based on tax rates (and tax laws)
that have been enacted or substantively enacted by the end of
the reporting period, taking into consideration interpretations and
practices prevailing in the countries in which the Group operates.
Deferred tax is provided, using the liability method, on all temporary
differences at the end of the reporting period between the tax bases
of assets and liabilities and their carrying amounts for financial
reporting purposes.
Deferred tax liabilities are recognised for all taxable temporary
differences, except:
• where the deferred tax liability arises from the initial recognition
of an asset or liability in a transaction that is not a business
combination and, at the time of the transaction, affects neither
the accounting profit nor taxable profit or loss; and
• in respect of taxable temporary differences associated with
investments in subsidiaries, where the timing of the reversal
of the temporary differences can be controlled and it is
probable that the temporary differences will not reverse in
the foreseeable future.
2.4
•
•