This course provides an introduction to the requirements and concepts that should be applied when considering the recognition of deferred tax assets (DTAs).
The course begins with an introductory video and is then divided into four chapters
- Basic Principles – An introduction to the principles that apply under IAS 12 in relation to the recognition of DTAs
- The Four Sources of Taxable Profits – This chapter considers the evidence needed to support the recognition of DTAs and explains the sources of taxable income that IAS 12 suggests can form that evidence
- Forecasting Taxable Profits (complex issues) – This chapter considers future taxable profits as a source of taxable income to support recognition in more detail, for example what should and should not be included in a forecast calculation
- Recognition (complex issues) – An explanation of recognition, for example the application of recognition criteria to different types of DTAs
The course concludes with a ‘Check Your Understanding’ section which allows the learner to test the concepts learned throughout the course and put his or her learning into practice.
This course is suitable for tax specialists who:
- Have a good understanding of the fundamentals of the IAS 12 approach to income tax accounting and wish to develop their knowledge further
- Would like to expand or refresh their knowledge of the complex tax accounting issues that surround the recognition of DTAs perhaps ahead of reporting deadlines or events or to predict effective tax rates
- Work in Group Tax and have reporting responsibilities
- Work elsewhere in the business but have responsibility for reporting complex local level tax accounting transactions to Group Tax
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