Idaho Society of CPAs

IFRS: Income Taxes (IAS 12)

Register Now
  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IAS 12, Income Taxes.

Objectives

  • 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.

Register Now

← Back to List