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IFRS - Accounting for Income Taxes per IAS 12

(18)
4.27778
36 Enrolled
1 Hour (On-Demand)
1 CPE  

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IFRS - Accounting for Income Taxes per IAS 12

Continuing Education Credits
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CPA
1 CPE
CPD-IES8
1 Hour
CMA
1 CPE
CFE
1 CPE
CIA
1 CPE
CRMA
1 CPE

Certified Public Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credit have been granted based on a 50-minute hour.
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Chartered Accountant (IES8 CPD)

Continuing Education Credit:
1 Hours
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
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Certified Management Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Certified Fraud Examiner

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Certified Internal Auditor

Continuing Education Credit:
1 CPE Credits
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Certification in Risk Management Assurance

Continuing Education Credit:
1 CPE Credits
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
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Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to IFRS – Accounting for Income Taxes per IAS 123:19
  Current and Deferred Treatment6:56
  Defered Tax Special Considerations & Measurement3:10
  Deferred Tax Classification and Presentation & Offsetting Tax Assets and Liabilities3:32
  Disclosure & Share-Based Payments4:16
  Investments in Subsidiaries, Branches, Joint Arrangements, and Associates & Business Combinations4:17
  Other Matters2:28
  Examples & Conclusion17:12
CONTINOUS PLAY
  IFRS - Accounting for Income Taxes per IAS 12 45:10
SUPPORTING MATERIALS
  Slides: IFRS - Accounting for Income Taxes per IAS 12PDF
  IFRS - Accounting for Income Taxes per IAS 12 Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONS quiz
 FINAL EXAMexam