IAS 12 - Income taxes

Online course
£35 + VAT

Online course

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IAS 12 covers the accounting treatment of current tax, under and over provisions and deferred tax. Although IAS 12 has been in issue for a number of years, this is quite often an area of significant difference for those that are new to IFRS reporting.

What you will learn

  • 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

Who should attend

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 delegates with some existing knowledge of either IFRS or UK GAAP.

View full event details


  • Current tax
    • Over and under positions from previous year
  • Deferred tax
    • Taxable temporary differences
    • Deductible temporary differences
    • Income statement or equity
    • Unused tax losses and unused tax credits
  • Measurement


Online course


Tel: 0330 060 3303
Email: ldicas@bpp.com


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