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IFRS Requirements Under IAS 12

Gain a better understanding of the impact of IFRS on income taxes.

Many US tax practitioners are required to understand and apply IFRS and IAS 12, Accounting for Income Taxes. In a US environment where US GAAP is most common, it is often difficult to keep up to date on how to apply and interpret IAS 12 when doing tax provisions. This topic helps the persons responsible for IFRS accounting for income tax to understand and apply the accounting principles of IAS 12. The material explains key differences between IFRS and US GAAP as it relates the recent change in US tax rates and the interpretation under SAB 118. The content also discusses other key differences between IFRS and US GAAP as it relates to income tax accounting.

Runtime: 99 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Introduction to IAS 12, Accounting for Income Taxes

Differences Between ASC 740 and IAS 12 and US Tax Reform

  • Intraperiod Allocations - Backwards Tracing of the Tax Effect of Changes in Tax Law
  • SAB 118 Under US GAAP vs. Changes in Estimate Under IAS 12

Other Differences Between ASC 740 and IAS 12

  • IFRIC 23 Uncertain Over Income Tax Treatments (Applies 1 January 2019)
  • Intercompany Transactions (Inventory)
  • Initial Recognition Exception
  • Share Based Compensation
  • Functional to Local Currency Re-Measurement
  • Interim Reporting
  • Disclosure
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on September 24, 2018.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.7
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Jared Huish

Jared Huish

Deloitte Tax LLP

  • Sr. manager in the Deloitte Seattle office with 15 years of tax accounting experience
  • Practice emphasizes all aspects of corporate income taxes
  • Two years in Washington National Tax Deloitte Accounting for Income Taxes Group
  • Three years in London - Deloitte Global IFRS and Offerings Services
  • Author of several publications related to the interpretation of IAS 12 and differences between IFRS and US GAAP
  • Masters of Accounting, Brigham Young University
  • AICPA member
  • Can be contacted at [email protected] or Tel/Direct: +1 206-716-7219
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 400058
Published 2018
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