Deferred Tax - IAS 12 Accounting and Auditing

22 November 2024

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

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.


  • 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.

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

For more information visit the members only intranet here.

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