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| Venue | Online - Microsoft Teams |
| Date | Tuesday 18th February 2025 |
| Time | 09:30 - 12:30 |
| Information | In this session, we will look at the requirements of IAS 12 in terms of the following requirements:
Understanding income taxes in terms of the two key elements, namely current tax and deferred tax
What is within the scope of IAS 12
The logical elegance of the concept of deferred tax by referring to the interconnection between the four elements of financial statements aligning the reasoning with the thinking of the Conceptual Framework.
Understanding the concept of temporary difference and tax base
Distinguishing between temporary difference and timing difference
Defining deferred tax liabilities and deferred tax assets
The impact on financial statements of ignoring deferred tax when material
Recognition and measurement principles governing deferred tax
Unused tax losses
Presentation and disclosure |
| Presenter |
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| CPD Units | 3 units on full attendance |
| Seats Left | 17 |
| Price | Rs 5000 |
| Booking Deadline | Tuesday 18th February 2025 |
| Map | View Map |
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