IAS 12 Income Taxes — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Exams
Practice makes you progress, exams measure: here, no correction before the end.
Chapter quizzes13
A short quiz per chapter, corrected at the end.
- 01Objective and scope10 questions
- 02Definitions and tax base10 questions
- 03Current tax10 questions
- 04Recognising deferred tax: temporary differences and exceptions10 questions
- 05Deferred tax assets: probable taxable profit, losses and reassessment10 questions
- 06Investments in subsidiaries, associates and joint arrangements10 questions
- 07Measurement10 questions
- 08Where to recognise tax: profit or loss, OCI, equity10 questions
- 09Business combinations and share-based payment10 questions
- 10Presentation and offsetting10 questions
- 11Disclosure and tax rate reconciliation10 questions
- 12Uncertainty over income tax treatments (IFRIC 23)10 questions
- 13International tax reform: Pillar Two10 questions
Final exam of the standard
Two versions of the final exam, taken on your own: the correction comes at the end.
Midterm exam
Several chapters combined, halfway through.
Advanced exams
Complex cases and judgement questions, expert level.
History
Your exams taken, latest first, and those in progress.
No exam taken yet.
Results
Your average score and your skills measured under exam conditions.
Your results will appear after your first exam.