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CPE Self-Study
IFRS: Income Taxes (IAS 12)
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 2.0
Enhance your skills and understanding of International Financial Reporting Standards (IFRS). The purpose of this course is to familiarize you with the guidance on accounting for income taxes as described in IAS 12.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Learning Objectives

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

  • To demonstrate an understanding of temporary differences, both taxable and deductible, and to be able to account for their effects on future taxable income
  • To calculate the appropriate balance for tax expense, deferred income tax liability or deferred tax asset, and current tax payable for the end-of-period financial statements
  • To be able to properly classify deferred tax assets and deferred tax liabilities on the statement of financial position
  • To be able to determine the proper accounting for tax loss carrybacks and carry forwards
  • To be able to determine the proper tax rate to be used in the calculation of deferred tax amounts

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 the guidance on accounting for income taxes as described in IAS 12, Income Taxes. The objective of IAS 12 is to prescribe the accounting treatment for income taxes

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$70.00
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Nonmember Quantity:
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Estimated total:
$70.00
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CREDIT INFO
CPE credits
Online
: 2.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
ICERT1IncTax
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