1 Unit
Online course
Online
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® Standards or UK GAAP.
IAS® 12 covers the accounting treatment of current tax, under and over provisions and deferred tax. Although it 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 Standards reporting.
On completion of this course, you will gain an understanding of:
- current tax
- deferred tax (including taxable temporary differences and deductible 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 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
1 Unit
Online course
Online
-
Date
- Ongoing
Duration
- 1 hour
-
Prices
- 12 months' access
- 30 GBP (exc. VAT)
You will be redirected to an external website for booking.