4111 | On Demand | Basic | Self-Study
IFRS: Income Taxes (IAS 12)
Friday, May 1, 2020 - Friday, April 30, 2021
The purpose of this course is to familiarize you with the guidance on accounting for income taxes as described in IAS 12, Income Taxes.
Identify temporary tax differences and how they are recognized and measured in the financial statements Determine the proper tax rate to be used in the calculation of deferred tax amounts
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Current tax calculations Deferred tax definition and examples Accounting for deferred tax assets and liabilities