IFRS Income Taxes
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.
Learning Outcomes of IFRS Income Taxes
- 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.
Who should take this course?
- Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
- Anyone preparing for the ACCA Diploma in IFR and would like to understand IAS 12 better
Professional development
This Course - Online offers 1.5 hours of CPE credit.
| Prerequisites: | None |
|---|---|
| Duration: | 1h |
| Format: | Course - Online |
| Access: | This is a digital product. You will have access to the content for a year after purchase date. Course access is given within 2 days of purchase via email from AICPA |
Certification
Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course