in IAS 12 - Income Taxes by
Should we take gratuity provision as a timing difference in calculating deferred tax charge or reversal? Where do IFRS talk about these things?

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Yes you should. Gratuity provision makes a taxable temporary difference. As per IAS 12.15, A deferred tax liability shall be recognized for all taxable temporary differences except to the extent that the deferred tax liability arises from;
(a) the initial recognition of goodwill; or
(b) the initial recognition of an asset or liability in a transaction which:
    (i) is not a business combination; and
    (ii) at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).
However, for taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, a deferred tax liability shall be recognised in accordance with IAS 12.39

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