Welcome to the IAS 12 Income Taxes (Part 1) e-learning module

This e-learning module is part two of a two-part course on IAS 12 Income Taxes:

  • IAS 12 Income Taxes (Part 1)
  • IAS 12 Income Taxes (Part 2)

The objectives of this e-learning are to:

  • Describe the recognition principles for deferred taxation; and
  • Determine how to calculate an entity’s deferred tax position.

The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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