... accounting standard.The international accounting standard: IAS 12Whereas the original IAS 12 Accounting for Taxes on Income (1979) permitted the use ofeither full or partial deferred tax accounting, ... global accounting standards in controversial areas of accounting. Recommended readingJ. Coulton, Accounting for executive stock options: a case study in avoiding tough decisions’Australian Accounting ... Institute for Fiscal Studies, London,2002.I.P.A. Stitt, Deferred Tax Accounting, ICAEW, London, 1985.P. Weetman (ed.), SSAP 15 Accounting for Deferred Taxation, ICAS, Edinburgh, 1992.In addition...