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New Zealand Gazette – 1990 – No. 224

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✨ Financial Statements Notes

24 DECEMBER

NEW ZEALAND GAZETTE

5163

TELECOM WELLINGTON LIMITED

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

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

🏭 Telecom Wellington Limited Notes to the Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Taxation, Accounting Policies, Deferred Tax, Liability Method, Telecom Wellington Limited

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