Contents: 

• Fundamentals as well as the meaning and purpose of deferred taxes
• Deferred taxes and temporary differences: Definition, differentiation, and balance sheet presentation 
• Deferred tax assets and deferred tax liabilities: Definition and calculation
• Accounting for and treatment of deferred taxes over multiple financial years using practical examples

Added Value: 

This e-learning empowers you to handle deferred taxes confidently and correctly, increasing your professional competence. It imparts practical and well-founded knowledge on deferred taxes under IAS 12. As a participant, you will benefit from the following added values: 

• You know the meaning and purpose of deferred taxes.
• You understand how and why deferred taxes arise and can comprehend the underlying tax and accounting relationships.
• You learn to correctly identify and record differences between IFRS carrying amounts and tax bases.
• Through clear examples and interactive exercises, you gain confidence in applying the regulations and can directly transfer what you have learned to your own cases.
• Upon completion of the training, you will be able to independently assess basic scenarios in accordance with IAS 12. 

Methods: 

• Step-by-step explanations
• Numerous practical examples
• Visualizations and journal entries
• Compact summaries

Technical Requirements: 

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