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.
Income tax expense
Deferred tax assets and liabilities
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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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: