IFRS: Income Taxes (IAS 12)
Available Anytime
Location:
Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$49.00 Regular Price
Product Code: AI23-IFRSCERT-N
Level: Basic
Vendor: AICPA CPE Division
Field of Study: Accounting
Overview:
This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
This self-study course addresses requirements of IAS 12, Income Taxes, including the following:
- Current tax calculations
- Deferred tax definition and examples
- Accounting for deferred tax assets and liabilities
This course includes interactive learning elements, video content, and real-life application through case studies.
Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.
Objectives:
Learning Outcomes
- Identify temporary tax differences and how they are recognized and measured in the financial statements.
- Determine the proper tax rate to be used in the calculation of deferred tax amounts.