Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
IAS 12: Income Taxes provides finance professionals with a practical understanding of current and deferred tax accounting under IFRS. The course examines how tax obligations and benefits arise, how they are measured, and how they should be presented in financial statements.
Participants will explore the distinction between accounting profit and taxable profit, the concept of temporary differences, and the recognition of deferred tax assets and liabilities. The course also reviews deferred tax implications related to revalued assets and unused tax losses, enabling learners to better understand one of the more technically challenging areas of financial reporting. The course is designed to strengthen the ability to evaluate tax-related balances and ensure compliance with IAS 12 requirements.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Understand the accounting treatment of current and deferred taxes.
- Distinguish between temporary and permanent differences.
- Identify deferred tax assets and deferred tax liabilities.
- Apply deferred tax requirements to revaluations and tax loss carryforwards.
- Improve tax-related financial reporting accuracy.
Who Will Benefit
This course is designed for professionals involved in financial accounting, taxation, corporate reporting, and financial oversight. It is particularly relevant for financial accountants, tax professionals, corporate reporting teams, auditors, and finance managers seeking to strengthen their understanding of financial reporting requirements, tax considerations, and best practices in corporate finance and compliance.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.