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Home / Webinar / Deferred Tax - IAS 12 Accounting and Auditing

Pricing

2020 Member: Included with 2020 Membership

Non member £199.00 + VAT

Presenter

Clare Jones

About Clare
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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

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.