Welcome to the IAS 12 Income Taxes (Part 2) e-learning module

This e-learning module is part one 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 is to:

  • Determine how to calculate an entity´┐Żs current tax charge.
  • Describe the recognition principles for current taxation.
  • Describe when deferred tax is recognized.

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 select Download button to download the module.

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