Deloitte e-learning — IAS 12
This Deloitte e-learning module provides training in the background, scope and principles under IAS 12 Income Taxes, and the application of this Standard.
Topics covered include the calculation of current tax, defining and calculating tax bases, temporary differences, recognition exceptions and the recognition criteria for deferred tax assets, deferred taxes associated with investments, tax rates used in tax calculations, and the recognition and presentation of income taxes in the financial statements.
The e-learning module can be accessed here.
Note: You may be asked to register to access the module - no personally identifying information is requested in the registration process.