This learning manual is designed to provide an in-depth understanding of the key technical requirements of IAS 12. It will provide you with the skills to identify and resolve multiple accounting for income tax issues.

Key topics:

  • Income tax expense
  • Deferred tax assets and liabilities
  • Tax losses
  • Presentation and disclosures
  • Business combinations and financial instruments

This course consists of one hard copy learning manual and one online assessment.

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Learning objectives

  • The key technical requirements of IAS 12 and explain the conceptual basis of these
  • How to calculate the deferred tax amounts to be disclosed in financial statements in accordance with the IAS 12 balance sheet approach
  • How to measure deferred tax assets and liabilities, and distinguish when it is appropriate to recognise them, in accordance with IAS 12 principles
  • The key financial statement disclosure requirements of IAS 12


This learning manual is specifically designed for finance professionals who are involved in:

  • external reporting
  • financial management
  • accounting administration
  • management accounting
  • financial accounting

365 Days