IFRS for SMEs Series
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IFRS for SMEs Section 29 Income Tax - Webinar on demand

CPD Hours: 2

Price: R475.00


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Title / Topic

IFRS for SMEs Section 29 Income Tax - Webinar on demand

Presenters : Anton van Wyk CA(SA)


Learning objectives  

By the end of this event the participant should: 

  • Understand the purpose of IFRS for SMEs Section 29 Income Tax. 

  • Understand the contents of the Standard; 

  • Understand how to correctly calculate deferred tax;  

  • Understand how to calculate income taxes; and 

  • Know how to practically apply the Standard as a whole.  


Content 

The webinar will cover the following topics:  

  • Introduction to IFRS for SMEs Section 29 Income Taxes. 

  • Recognition of current tax assets and tax liabilities.  

  • Measurement of current tax assets and tax liabilities. 

  • Deferred tax:  

    • Recognition. 

    • Presentation. 

    • Tax bases of assets and liabilities. 

    • Temporary differences. 

    • Discounting deferred tax assets and liabilities. 

    • Offsetting and when it's allowed. 

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