Contents: 

• Fundamentals of Deferred Taxes
  Understanding the concept, significance, and purpose of deferred taxes in financial reporting. 
  
  
• Deferred Taxes and Temporary Differences
  Definitions, key distinctions, and presentation in the balance sheet.
  
  
• Deferred Tax Assets and Liabilities
  Recognition criteria, measurement principles, and calculation approaches.
  
  
• Accounting for Deferred Taxes Over Time
  Practical examples illustrating the treatment of deferred taxes across multiple financial periods. 

Added Value: 

This e-learning module enables you to handle deferred taxes with confidence and accuracy, strengthening your professional expertise in accordance with IAS 12. It provides practical, well-structured, and application-oriented knowledge.  

As a participant, you will benefit from: 

• A clear understanding of the meaning and purpose of deferred taxes 
  
• The ability to explain how and why deferred taxes arise, including the underlying tax and accounting mechanics
  
• Confidence in identifying and recording differences between IFRS carrying amounts and tax bases  
  
• Hands-on experience through practical examples and interactive exercises, allowing direct transfer to real-life scenarios
  
• The capability to independently assess standard cases in line with IAS 12 upon completion. 

Methods: 

• Structured, step-by-step explanations
• Numerous practical examples
• Visualizations, including journal entries and process flows  
• Concise summaries for efficient knowledge retention 

Technical Requirements: 

• PC or tablet with internet access
• Speakers or headphones for the audio track
• Optional: Notepad for your own notes