Why you should follow this course
The objective of IAS 12 is to prescribe the accounting treatment for income taxes.
This module specifically relates to deferred tax, that is the amount of income tax
payable or recoverable in future periods as a result of past transactions or events.
During this module you will learn about the main principles of IAS 12 Income Taxes,
and we shall be going through a practical example on spreadsheet illustrating the
mechanics of deferred tax in practice.