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Auditing and Accounting Refreshers and Updates

Auditing and Accounting Refreshers and Updates

Deferred Tax - IAS 12 Accounting and Auditing

Date: 22nd November 2024

Time: 12:00pm - 1:00pm

CPD hours: 1.1 hours

Pricing

Non member: £99.00 + VAT

Presenter

Clare Jones

About Clare

Objectives

To understand the key principles in accounting for deferred tax applying IAS 12 and its relationship with the tax reconciliation note in the financial statements.

Key topics

  • The concept of deferred tax and the impact on the financial statements
  • Accounting for deferred tax on temporary differences in common areas, e.g. property, plant and equipment
  • The relationship with the tax reconciliation note
  • Recognition principles of deferred tax assets
  • An overview of the presentation and disclosure requirements in the financial statements

Who should attend

All levels of staff in involved in preparing or auditing financial statements prepared under IFRS.

Book now

What's Included

  • Expert Knowledge from an Industry-Leading Speaker
  • Verifiable CPD hours
  • CPD Tracking and Certificate
  • Live Webinar (if a future date is listed) with Q&A
  • The Recording of the Event
  • Supporting Materials