IAS 12 Deferred Tax (part 2) - not for beginners!

In this episode I take the topic of deferred tax and explore how it interacts with two different accounting standards (IAS 16 PPE and IFRS 16 Leases). I also touch on how IAS 12 appears to conflict with the conceptual framework! This episode is not for beginners! Make sure you listen to part 1 first!