.

Settlement of income tax is often inconsistent with the underlying principles for accounts prepared under IFRS.

This course provides a structured overview of the IAS 12 requirements for accounting for income tax which seek to address these inconsistencies.

The course addresses current and deferred tax, tax base determination, and temporary differences. Participants will explore key concepts such as the initial recognition exemption, deferred tax measurement, and presentation and disclosure principles.

The session will also address specific application issues, including uncertain tax treatments, share-based payments, and group tax considerations.

Through practical insights, you will gain a clear understanding of how to navigate tax accounting challenges under IFRS.

This on-demand course takes approximately 1 hour to complete and may contribute up to 1 hour of verifiable CPD if you can demonstrate its relevance to your role.

Start today and complete it at your own pace.