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Understanding deferred taxes is crucial for accurate financial reporting, especially under IAS 12. This program focuses on the principles of accounting for income taxes, including deferred tax assets and liabilities, tax bases, and tax proof. Participants will gain practical insights into how deferred taxes affect financial statements and how to calculate and present tax provisions in accordance with IAS 12.
Course Details
1. Understand the principles of deferred tax accounting under IAS 12
2. Calculate deferred tax assets and liabilities
3. Apply tax proof techniques for financial reporting
4. Analyze the impact of deferred taxes on financial statements
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