New Zealand Gazette – 1990 – No. 224

Page 5141

✨ Financial Statements

24 DECEMBER NEW ZEALAND GAZETTE 5141

TELECOM AUCKLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS—continued

(i) TAXATION

The taxation expense charged to earnings includes both current and deferred tax and is calculated after allowing for permanent differences. Deferred taxation calculated using the liability method is accounted for on all significant timing differences between the earnings stated in the financial statements and the assessable income computed for taxation purposes. Deferred taxation is recognised only on those timing differences which are expected to reverse within the foreseeable future.

(iv) CHANGES IN ACCOUNTING POLICIES

There have been no material changes in accounting policies during the period.

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VUW Te Waharoa — NZ Gazette 1990, No 224

NZLII — NZ Gazette 1990, No 224

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✨ LLM interpretation of page content

🏭 Telecom Auckland Limited Financial Position Statement (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated28 November 1990
KeywordsFinancial Statement, Taxation, Deferred Tax, Accounting Policies

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