On-Demand

1 CPE

IFRS: Income Taxes (IAS 12)

On-Demand
1 CPE
Addresses requirements of IAS 12, Income Taxes.

Learning 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.

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Provider

AICPA

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