Mechanics of Deferred Taxation


This module qualifies for 1 hour of Structured CPE and is categorised as an activity relevant to the attainment of Core Competencies in terms of the MIA CPE Regulations. Once you start the course you have 4 hours to complete it at your own convenience. In order to validate your CPE, you need to pass the Self-Assessment test and complete the ‘Validate CPE’ section. You will then be provided with a CPE certificate which will be available in the ‘Certificates’ section.


Why you should follow this course

The objective of IAS 12 is to prescribe the accounting treatment for income taxes. This module specifically relates to deferred tax, that is the amount of income tax payable or recoverable in future periods as a result of past transactions or events. During this module you will learn about the main principles of IAS 12 Income Taxes, and we shall be going through a practical example on spreadsheet illustrating the mechanics of deferred tax in practice.

Course Features

  • Guided Learning 1 hour
  • MQF level All
  • Language English
  • Assessments Paper B.Exam