AASB 112 Income Taxes - eLearning
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This module provides you with a basic understanding and provides foundation knowledge of the AASB 112 Income Taxes.
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- Current Taxes
- Origin of deferred taxes
- Recognition exemptions
- Losses carried forward
Upon satisfactory completion of this module, you will be able to:
- Identify situations when there is a need to account for deferred taxes.
- Calculate the amount of deferred taxes.
- Define whether a deferred tax asset or a deferred tax liability arose.
- Recognise effect of under- or overestimation of current tax balances in previous years and define correct journals for current and future income taxes.
Obtain a basic understanding of the principles of AASB 112 Income Taxes.
Sub-Topic: Financial Reporting
Proficiency Level: Foundation
CPD: Upto 1.5 hours