Deferred taxes according to IAS 12

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• In this training you will learn the basic principles and specific procedures for dealing with deferred taxes in accordance with IAS 12. You will gain an in-depth understanding of the meaning and purpose of the regulations and their application in the individual financial statements.
• You will acquire theoretical and practical knowledge to efficiently and correctly carry out the accounting of deferred taxes in your day-to-day work.
• Methods for determining and measuring deferred taxes are carried out together using case studies. You will learn how to apply general valuation principles and how, for example, tax rate changes influence the valuation.
• You can confidently apply the rules for offsetting deferred tax assets and liabilities, both in general and in the context of tax groups. This strengthens your ability to recognize deferred taxes correctly in the balance sheet.
• The training offers a practical introduction to tax reconciliation - a key validation tool to ensure the accuracy and transparency of the tax rate.

Pia Puth