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IAS 12Exercises (Step 2 of 5)

Concept exercises

Step 2 of 5

IAS 12 Income Taxes — wording before IFRS 18Applicable today

Applies to annual periods beginning before January 1, 2027.

Components of tax expense and deferred tax balances

Adaptive session drawn from 29 available exercises: 10, 20 or 30 questions, or the full session.

Practice

Components of tax expense and deferred tax balances

29 exercises available in 10 formats; the session offers 20 exercises, chosen from your results (failures retried in another form, weak skills, spaced reviews).