The case study in India indicates that Indian Accounting Standard 22 - the IAS 12 equivalent - that is supposed to introduce the concept of deferred taxes in India for the first time is being challenged by preparers in the courts.
印度的案例研究表明，印度会计准则22――相当于《国际会计准则》12――首次在印度引进递延纳税的概念，但编制者在法院提出了质疑。