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IFRS - Income Taxes -- IAS 12   

2

Total CPE
Tuition
$195.00
Approximate Length
02:00:00
Course Number
18-WB-465
2

Total CPE
Tuition
$195.00
Approximate Length
02:00:00
Course Number
18-WB-465

Course Details

This course provides an introduction to IAS 12, Income Taxes.

By the end of this course, participants should be able to:

  • Compute current and deferred taxes
  • identify general recognition and measurement principles in IAS 12
  • determine the tax rates to be used. Identify the exceptions for recognizing a DTL or DTL
  • identify considerations for recognition of deferred taxes for investments in subsidiaries, equity method investments and business combinations
  • identify how deferred taxes are recognized for uncertain tax positions, forex differences, and share-based payments
  • identify disclosures and presentation requirements in IAS 12
  • identify permanent and temporary differences
  • identify requirements of IFRIC 23 and compute amounts for to tax uncertainties.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IAS 12, Income Taxes, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program

NASBA Delivery Type: Self-Study

Advanced Preparation: There is no advanced preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 2
Delivery Method: Web Based Self Study

This course provides an introduction to IAS 12, Income Taxes.

By the end of this course, participants should be able to:

  • Compute current and deferred taxes
  • identify general recognition and measurement principles in IAS 12
  • determine the tax rates to be used. Identify the exceptions for recognizing a DTL or DTL
  • identify considerations for recognition of deferred taxes for investments in subsidiaries, equity method investments and business combinations
  • identify how deferred taxes are recognized for uncertain tax positions, forex differences, and share-based payments
  • identify disclosures and presentation requirements in IAS 12
  • identify permanent and temporary differences
  • identify requirements of IFRIC 23 and compute amounts for to tax uncertainties.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IAS 12, Income Taxes, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program

NASBA Delivery Type: Self-Study

Advanced Preparation: There is no advanced preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 2
Delivery Method: Web Based Self Study
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