IAS 12 - income taxes online course
IAS 12 covers the accounting treatment of current tax, under and over provisions and deferred tax.
Although IAS 12 has been an issue for a number of years, this is quite often an area of significant difference for those that are new to IFRS reporting.
Price: £35 + VAT
BPP are currently in the process of moving to a new online system and therefore we ask in the interim that you email BPP (using the booking button above) to book your online course.
What you will gain
This course is designed to refresh knowledge and bring you up-to-date with the latest developments of IAS 12 and is therefore suitable for those with some existing knowledge of IFRS.
Course content
By the end of this course, you will have a greater understanding of:
- current tax
- deferred tax (including taxable temporary differences and deductible temporary differences)
- presentation of the deferred tax movement in profit and loss or equity
- treatment of deferred tax on unused tax losses and credits
- measurement of deferred tax
- exceptions
Questions?
BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com