ACCA - The global body for professional accountants

COURSE OVERVIEW

This course is designed to refresh knowledge and bring you up-to-date with the latest developments of IAS 12 and is therefore suitable for delegates with some existing knowledge of either IFRS or UK GAAP.

IAS 12 covers the accounting treatment of current tax, under and over provisions and deferred tax. Although IAS 12 has been in issue for a number of years, this is quite often an area of significant difference for those that are new to IFRS reporting.

On completion of this course, you will gain an understanding of:

  • current tax
  • deferred tax (including taxable temporary differences and deductable temporary differences)
  • presentation of the deferred tax movement in profit and loss or equity
  • treatment of deferred tax on unused tax losses and credits
  • measurement of deferred tax
  • exceptions

Key information

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs


BPP_lion_logo_new

BPP is a leading provider of online technical CPD for accounting professionals. 

 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers

COST DETAILS

12 months access 30 GBP (exc. VAT)

BOOKING DETAILS

Book online with BPP

Book online


Location


Online

Agenda


Date: Ongoing
Duration: 1 hour