IAS 12 - Income taxes

Location:
Online course

Price: £30 + VAT


Online course

Book now with BPP


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.

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Content

  • 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

Location

Online course

Contacts

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

Topics

  • Training courses
  • Audit and Assurance
  • Online learning

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