AASB 112 Income Taxes - eLearning

 This activity is delivered by PwC Australia. 

Members will receive their log in details directly from PwC within 1-3 business days, from date of payment receipt.  

This module provides you with a basic understanding and provides foundation knowledge of the AASB 112 Income Taxes. 

To avail the member discount, please use code: CAANZ10
Topics covered in the e-learning: 
  • Introduction 
  • Scope 
  • Current Taxes 
  • Origin of deferred taxes 
  • Recognition 
  • Recognition exemptions 
  • Losses carried forward 
  • Measurement 
  • Accounting 
  • Disclosures 
  • Summary 
  • Quiz


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. 


Topic: Reporting

Sub-Topic: Financial Reporting

Format: eLearning

Proficiency Level: Foundation

CPD: Upto 1.5 hours