• Understand the principles of deferred tax accounting under IAS 12

• Calculate deferred tax assets and liabilities

• Apply tax proof techniques for financial reporting

• Analyze the impact of deferred taxes on financial statements

Introduction to IAS 12

• Overview of IAS 12 and its significance

• Key concepts: taxable profit, current tax, deferred tax

• Recognizing and measuring deferred tax assets and liabilities

• Quiz: Test your knowledge of basic IAS 12 principles

Deferred Tax Assets and Liabilities

• Recognition of deferred tax assets and liabilities

• Temporary differences and their role in deferred taxes

• Case study: Calculate deferred tax liabilities based on temporary differences

Tax Bases and Calculations

• Determining the tax base of assets and liabilities

• Calculating deferred taxes under various scenarios

• Practical case: Analyze the tax base of assets in a company’s balance sheet

Tax Proof and Reconciliation

• The purpose of tax proof in financial statements

• Methods for preparing tax reconciliations

• Practical case: Prepare a tax proof for a multinational company

Presentation and Disclosure Requirements

• Presentation of deferred taxes in financial statements

• Disclosure requirements under IAS 12

• Case study: Analyze the tax disclosures in a company’s financial statements

• Numerous practical examples illustrating the different studied concepts

• Practical cases to draw parallels with the concepts learned

• Accountants and financial controllers

• Tax professionals and auditors

• Financial analysts involved in tax reporting

• Finance managers in multinational corporations

• Basic understanding of tax principles and financial reporting

• Training structured around skill transfer

• Acquisition of operational skills through practice and experimentation

• Collaborative learning during synchronous sessions

• Multi-stage learning path to allow engagement, learning, and transfer

• Training promoting participant engagement for better anchoring of lessons

• Skill evaluation will be conducted throughout the training by the participant (self-evaluation) and/or the trainer according to the training methods.

• Online training evaluation on your participant space:

  • Immediate evaluation at the end of the training to measure your satisfaction and perception of skill improvement against training objectives. With your agreement, your overall rating and comments will be published on our site via Verified Reviews.

  • Post-training evaluation 40 days later to validate the transfer of your acquired skills in the workplace

• Attendance tracking and issuance of an individual training certificate or a certificate of completion