IAS 12 - income taxes online course

BPP

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

Book now with BPP


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

Topics

  • Audit and Assurance
  • Online learning
  • Tax

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