To study the impact of changes in the financial accounting standard 12 income tax accounting standards international financial reporting of country New Zealand. From IAS 12 income taxes on income tax and deferred tax recorded in the statement of financial position, and the notes to the financial statements. From a sample of companies listed on a stock exchange of the country New Zealand. By analyzing the impact from currency exchange rates and the prospects of changes to the income tax and deferred tax assets (liabilities) and deferred tax of change and enforcement of accounting standards no. 12 for the period 2005-2008.
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