IAS 12 Income Taxes - CPDbox - Making IFRS Easy
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🚀 IAS 12: Income Taxes (Calculation of Current Tax & Deferred Tax)🚀 🔍 Author: Imrul Kayas Chartered Accountant & Professional Trainer 🗓️ Date: January 05, 2023 🕖 Time: 8:00 PM 📚 Course Outline: 1️⃣ What is Current Tax? 2️⃣ What is Deferred Tax? 3️⃣ Calculation of Current Tax 4️⃣ Over provision and under provision in case of Current Tax 5️⃣ Computation of current tax based on statement of profit or loss and other comprehensive income in Excel sheet 6️⃣ Concept regarding Deferred Tax Assets
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