By the end of this event the attendee should:
Understand the philosophy behind deferred tax;
Understand how to calculate deferred tax;
Understand the assets and liabilities approach to calculating deferred taxation;
Understand the tax bases of assets, liabilities and income received in advance; and
Understand how to use the carrying amounts and tax bases of assets and liabilities to calculate and understand deferred tax.
The webinar will cover the following topics:
Deferred tax - the philosophy behind it.
How to calculate deferred tax.
The assets and liabilities approach.
Understanding the tax bases of:
Income received in advance.
Using the carrying amounts and tax bases of assets and liabilities:
To calculate deferred tax.
To understand deferred tax.
Milestone Assessments 1 - 3.