wconsulting.mu

Accounting for IAS 12 - Income Taxes
Venue Online - Microsoft Teams
Date Thursday 18th February 2025
Time 09:30 - 12:30
Information In the session we will look at IAS 12 – Income Taxes in terms of the following requirements:

  • The rationale behind deferred tax
  • Temporary difference and tax base
  • Initial recognition exemption
  • May 2021 narrow scope amendment based upon deferred tax related to assets and liabilities arising from a single transaction (leases and decommissioning costs)
  • Deferred tax on revaluation surplus
  • Measurement principles
  • Discounting and deferred tax
  • Unused tax losses
  • Presentation and disclosure

    MQA Approval under process
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 17
    Price Rs 5000
    Booking Deadline Thursday 18th February 2025
    Map View Map