This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.
Deloitte e-learning — IAS 12 (part 2)

Show filter options


Accounting considerations related to COVID-19 — Government assistance
18 May 2020
Certain government assistance may be offered in various ways. For example, reimbursement of expenses, reduction of income taxes, or investment tax credits. As a first step in accounting for the various measures offered by a government is determining whether they should be accounted for by applying IAS 20 'Accounting for Government Grants and Disclosure of Government Assistance' or IAS 12 'Income Taxes'.
Deloitte comment letter on tentative agenda decision on IAS 12 — Multiple tax consequences of recovering an asset
14 Feb 2020
We have commented on the IFRS Interpretations Committee's publication in the November 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the determination of the tax base of an asset and the accounting for the related deferred tax when the recovery of the carrying amount of an asset gives rise to multiple tax consequences.
Deloitte e-learning — IFRS 9 - classification and measurement
07 Feb 2020
This Deloitte e-learning module provides training in the classification and measurement of financial assets and liabilities under IFRS 9 'Financial Instruments'. Topics covered include the three financial asset categories and two financial liability categories, the appropriate measurement basis for each category, and accounting for embedded derivatives and guarantee contracts.
Deloitte e-learning — IAS 32
07 Feb 2020
This Deloitte e-learning module provides training in the key presentation requirements for financial instruments under IAS 32 'Financial Instruments: Presentation' revised by the IASB in December 2011 to include additional guidance and disclosures as a result of the joint offsetting project with the FASB.
Deloitte e-learning — IFRS 9 - derecognition
07 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles relating to the derecognition of financial instruments under IFRS 9 'Financial Instruments'.
Deloitte e-learning — IAS 39 - Hedge Accounting
07 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles under IAS 39 'Financial Instruments: Recognition and Measurement' in respect of financial instruments hedge accounting and its application in practice. Topics covered include cash flow hedge accounting on forecast sales, on a firm commitment to purchase machinery in a foreign currency, on a portion of a fixed rate debt instrument, and on a net investment in a foreign operation.
Deloitte e-learning — IFRS 9 - hedge accounting
07 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles relating to the hedge accounting of financial instruments under IFRS 9 'Financial Instruments'.
Deloitte e-learning — IFRS 9 - impairment
07 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles relating to the impairment of financial instruments under IFRS 9 'Financial Instruments'.
Deloitte e-learning — IFRS 9 - impairment
07 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles relating to the impairment of financial instruments under IFRS 9 'Financial Instruments'.
Deloitte e-learning — Conceptual Framework
06 Feb 2020
This Deloitte e-learning module provides training on the scope and basic concepts by which financial statements are prepared under the revised Conceptual Framework for Financial Reporting and its application in practice. Topics covered include the objective of general purpose financial reporting, the qualitative characteristics of useful financial information, the recognition and derecognition criteria of the elements of financial statements, measurement bases, and presentation and disclosure.

RSS Feed

88 items

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.