Deferred Tax - IAS 12 Accounting and Auditing

22 November 2024

Webinar: 12:00 PM - 1:00 PM GMT

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.

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