IAS 12 - Income Taxes

Course outline:

This modules builds foundational knowledge of IAS 12 - Income Taxes.

This course covers:

• Scope and Definitions
• Current Taxes
• Deferred Tax - Overview
• Deferred Tax - Recognition
• Deferred Tax - Measurement, Reassessment and Presentation
• Deferred Tax - Practical Application (Assets)
• Deferred Tax Assets - Recognition (Probability Test)
• Deferred Tax - Group Situations and Business Combinations
• Deferred Tax - Share-Based Payments
• Deferred Tax - Investments in Subsidiaries, Associates and Joint Arrangements 
• Pillar 2 Model Rules and IFRIC 23 - Uncertainty Over Income Tax Treatment

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 4