Course outline:
This course is part of our new Bite Sized range of courses designed to fit into a busy working day.
This Bite Sized course will focus on:
- Timing difference 'plus' approach
- Timing differences and permanent differences
- Recognition, measurement, presentation and offsetting
- 'Plus': business combinations and investments in subsidiaries, associates and JVs
CPD Hours: 0.5

Mercia Membership Packages
Sign your firm up to a Mercia Membership to receive exclusive discounts on a wide range of products.
2025 Training Programme
Explore our full list of events in our 2025 Training Programme.