Deferred Tax in Accordance with IAS 12 Income Taxes

During this half day seminar you will go through the rules of IAS 12 Income taxes relating to deferred tax in separate financial statements. Determining of the tax base of assets and liabilities, identification of temporary differences, calculation of the deferred tax balance and accounting for the movement in deferred tax balance between two reporting dates. Practical preparation of effective and applicable tax rate reconciliation for disclosure in the notes to financial statements.