New Zealand Gazette – 1990 – No. 224

Page 5152

✨ Financial Statements

5152 NEW ZEALAND GAZETTE No. 224

TELECOM CENTRAL LIMITED AND SUBSIDIARY

NOTES TO THE FINANCIAL STATEMENTS—continued

(j) 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

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

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

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

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