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
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.
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
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