ACCA SBL Syllabus G. Finance In Planning And Decision-Making - Financial Reporting & Tax Implications - Notes 6 / 7
Financial Reporting And Tax Implications
In the SBL exam, you may need to take significant tax and FR implications into account when evaluating or choosing between alternative strategies
This doesn't mean detailed consideration of tax and reporting issues though
Just things like significant differences in tax rates in different iurisdictions of a multinational corporation.
Also remember debt is often tax deductible whereas equity isn't.