IAS 12 Income Taxes — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Course
13 chapters · 24 lessons · about 9 h 22 min
01Objective and scopeNot started1 lesson0/1
02Definitions and tax baseNot started2 lessons0/2
- Not startedThe vocabulary of IAS 12: accounting profit, taxable profit, current tax and deferred taxLesson20 min41 exercises
- Not startedThe tax base of assets and liabilitiesLesson25 min52 exercises
Practise this chapter
- Chapter training · 92 exercises
- Chapter 2 mini-case · expert level (1/3)
- Chapter 2 mini-case · expert level (2/3)
- Chapter case studyFrom accounting profit to current tax: add-backs, instalments and carryback of a loss · foundation
- Chapter case studyTax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · intermediate
03Current taxNot started1 lesson0/1
04Recognising deferred tax: temporary differences and exceptionsNot started4 lessons0/4
- Not startedTaxable temporary differences and deferred tax liabilitiesLesson25 min40 exercises
- Not startedDeductible temporary differences and deferred tax assetsLesson22 min40 exercises
- Not startedGoodwill: the exception, deductible goodwill and a higher tax baseLesson20 min25 exercises
- Not startedThe initial recognition exception and equal differencesLesson28 min38 exercises
Practise this chapter
- Chapter training · 138 exercises
- Chapter 4 mini-case · advanced (1/6)
- Chapter 4 mini-case · advanced (2/6)
- Chapter case studyTax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · intermediate
- Chapter case studyLease, dismantling, licence, grant, goodwill and convertible bond: initial recognition exceptions · advanced
05Deferred tax assets: probable taxable profit, losses and reassessmentNot started2 lessons0/2
06Investments in subsidiaries, associates and joint arrangementsNot started1 lesson0/1
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07MeasurementNot started2 lessons0/2
- Not startedTax rates: enacted or substantively enacted, expected on reversal; no discountingLesson26 min65 exercises
- Not startedThe expected manner of recovery: use or sell?Lesson22 min30 exercises
Practise this chapter
- Chapter training · 95 exercises
- Chapter 7 mini-case · expert level (1/2)
- Chapter 7 mini-case · expert level (2/2)
- Chapter case studyFrom accounting profit to current tax: add-backs, instalments and carryback of a loss · foundation
- Chapter case studyTax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · intermediate
08Where to recognise tax: profit or loss, OCI, equityNot started3 lessons0/3
- Not startedFrom the statement of financial position to profit or loss: deferred tax expenseLesson22 min37 exercises
- Not startedTax outside profit or loss: other comprehensive income and equityLesson26 min45 exercises
- Not startedDividends, withholding taxes and change in tax statusLesson26 min39 exercises
Practise this chapter
- Chapter training · 119 exercises
- Chapter 8 mini-case · expert level (1/5)
- Chapter 8 mini-case · expert level (2/5)
- Chapter case studyTax base schedule of an industrial SME: accelerated depreciation, development, provisions and revenue received in advance · intermediate
- Chapter case studyRate change, revaluation, investment property, dividends and loss of a tax status: measuring and allocating tax · advanced
09Business combinations and share-based paymentNot started2 lessons0/2
10Presentation and offsettingNot started1 lesson0/1
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11Disclosure and tax rate reconciliationNot started2 lessons0/2
12Uncertainty over income tax treatments (IFRIC 23)Not started2 lessons0/2
13International tax reform: Pillar TwoNot started1 lesson0/1
Practise this chapter