Take this course

Tax accounting - Full course exam included

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Course Description

Understand the basic principle and objective of accounting for income taxes

Distinguish the taxes that fall in or outside the scope of IAS 12

Identify some of the key areas of the standard which require significant judgement

Course Structure

This eLearn introduces the following topics:

  • Introduction- Objective and scope of IAS 12
  • Recognition and measurement
  • Presentation and disclosure
  • Bank specific topics

Should Attend

This course is intended for professionals in financial and actuarial functions within banks.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

At the end of the eLearn, an exam tests your knowledge of the topics discussed during the eLearn.

Key-Features

Detailed Objectives:

A) Recognition and measurement:

Understand the basic concepts of the current tax provision
Determine the tax base of an asset of liability and the resultant temporary difference
Identify exceptions within IAS 12
Understand and apply the recognition criteria of deferred taxes
Understand where income taxes should be recognised in the financial statement

B) Presentation and disclosure:

Understand and apply the presentation criteria of IAS 12
Understand and apply the offsetting criteria for both current and deferred taxes
Understand the disclosure requirements of IAS 12

C) Bank specific topics:

Understand the basics and the tax treatment of certain bank specific topics, such as financial instruments at fair value and compound financial instruments

Course Structure

This eLearn introduces the following topics:

  • Introduction- Objective and scope of IAS 12
  • Recognition and measurement
  • Presentation and disclosure
  • Bank specific topics

Should Attend

This course is intended for professionals in financial and actuarial functions within banks.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

At the end of the eLearn, an exam tests your knowledge of the topics discussed during the eLearn.

Key-Features

Detailed Objectives:

A) Recognition and measurement:

Understand the basic concepts of the current tax provision
Determine the tax base of an asset of liability and the resultant temporary difference
Identify exceptions within IAS 12
Understand and apply the recognition criteria of deferred taxes
Understand where income taxes should be recognised in the financial statement

B) Presentation and disclosure:

Understand and apply the presentation criteria of IAS 12
Understand and apply the offsetting criteria for both current and deferred taxes
Understand the disclosure requirements of IAS 12

C) Bank specific topics:

Understand the basics and the tax treatment of certain bank specific topics, such as financial instruments at fair value and compound financial instruments

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