REPLAY: Tax Effect Accounting (AASB 112)
By Leon Ortega
1h 34m CPD time
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Learn about the conceptual framework and fundamentals of tax effect accounting, including:
What is the point of tax effect accounting?
Current vs deferred tax
Tax bases of assets and liabilities
Determining temporary differences
Recognition criteria under AASB 112
Income tax expense under AASB 112
Presentation and disclosure under AASB 112
Includes a live demonstration on Excel of a case study so you can apply your learning in real time!
Download the slides and a PDF copy of the case study in the Resources tab.
Date recorded: 30 May 2023