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CPE Self-Study

IFRS: Tax Considerations Beyond IAS 12

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Tax Considerations Beyond IAS 12 Online Access Product #: 159774
    AICPA Member: $50.00
    Non-Member: $70.00

AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with many of the major issues that the global tax function of a US multi-national corporation should consider before the corporation converts its financial reporting to IFRS. While the course is not intended to be an exhaustive list of all issues a tax professional should consider, it covers a number of interrelated areas that need to be considered before conversion to IFRS.

Learning Objectives

Upon completion of this course, you will be able to:

  • Understand the independence of US tax law from US accounting rules and the ramifications of this independence
  • Understand the relative dependence of US foreign subsidiaries tax law on statutory accounting results and the ramifications of this dependence
  • Understand the need for international tax planning
  • Understand how adoption of IFRS affects cash paid for taxes
  • Understand how financial reporting of tax under IFRS affects the global tax function

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.