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American Management Association

Make yourself an asset in your organization with this seminar focused on fixed asset management. Gain the skills needed to ensure accurate fixed asset information, collaborate with line managers, and provide essential data for reporting needs. Join us at the American Management Association to master the essentials of fixed asset management.

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Jun 10th

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IFRS Accounting for Income Taxes - IAS 12

IASeminars

Gain comprehensive knowledge and understanding of IAS 12 governing income tax accounting, including recognition, measurement, presentation, and disclosure, in this professional course. Explore the complexities and technical issues associated with income tax accounting and learn about the differences between IFRS and US GAAP requirements.

Intermediate
18 and older
$1,420.38
Earn 14,204 reward points
Live Online
8 hours over 2 sessions

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$1,420.38
8 hours over 2 sessions

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Description

What you'll learn in this ifrs training:

Income taxes are often significant numbers in financial statements, which impact on an entity’s reported financial position and performance. The objective of accounting for income taxes is to reflect the current and future tax effects of all transactions already reported in the financial statements. The amount of taxes currently payable or recoverable varies depending on tax law in an entity’s jurisdiction; having established the relevant amount, accounting for current tax is relatively simple. Greater complexity arises in recognizing and measuring the longer-term deferred tax effects of transactions which represent temporary differences.

IAS 12 Income Taxes is the principal source of guidance on accounting for income taxes in IFRS. It is supplemented by SIC-25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders. Income taxes was an agenda project in the Memorandum of Understanding between the IASB and the Financial Accounting Standards Board but progress was halted in 2010 to allow resources to be diverted to more urgent topics: the Board has included the topic as a research project in its current Work Plan.

This course provides comprehensive coverage of IAS 12 governing the recognition, measurement, presentation and disclosure of income taxes. The program is designed to guide delegates through the complex technical issues associated with accounting for income taxes and also includes an overview of differences between current IFRS and US GAAP requirements.

The course answers questions such as:

What are the principles underlying accounting for income taxes and how are they applied?
What are the issues and exceptions involved in accounting for income taxes?
How are deferred tax liabilities and assets recognized, measured and presented in IFRS financial statements?
What disclosures are required?
How should uncertain tax positions be reflected?
How should specific transactions, such as share-based payments, be accounted for?

Remote Learning

This course is available for "remote" learning and will be available to anyone with access to an internet device with a microphone (this includes most models of computers, tablets). Classes will take place with a "Live" instructor at the date/times listed below.

Upon registration, the instructor will send along additional information about how to log-on and participate in the class.

Refund Policy

Cancellation/Refund Policies:

Provider reserves the right in its sole discretion to cancel or reschedule an Event, or to change the instructor without notice. You will be entitled to no compensation or damages in such a case.
If Provider cancels an Event (or reschedules it to a date inconvenient to you), we will provide a full refund within 30 days upon your written request, or at your option you may transfer the credit to another Provider Event or to another person.
If you cancel your registration in writing to Provider at least 14 days before the start of the Event, we will provide an 80% refund - the remaining 20% represents our administration fee. Alternatively, you are welcome to transfer the full credit to another course or to another person at no extra charge.
If you cancel your registration with less than 14 days prior written notice to Provider, or do not attend the Event for any reason whatsoever, no refund will be made and no Provider Content will be distributed to you. A transfer of the credit to another course or to another person may be possible, in Provider's sole discretion, at an extra charge equal to 20% of the original registration fee.
No refunds will be made after you have attended the Event. Nonetheless, the Provider is proud of its reputation in the marketplace and also of its level of customer service, and will always seek to address any concerns that you may have before, during or after the course.

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IASeminars

Whatever your requirements are for training in international accounting, you can be assured that IASeminars are ready to deliver. Offering topics such as IFRS, US GAAP, IPSAS, Management Accounting and Banking Regulation, here at IASeminars we are passionate about helping you progress your professional...

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