Accounting Standards Lectures | IAS 12 Income Tax Part 1 (Accounting for Deferred Tax)

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#IncomeTaxIAS12 #accountancy #NhyiraPremium

In this video, IAS 12 Income Tax Part 1 (Accounting for Deferred Tax), Nhyira Premium explains one of the fundamental accounting standards in Financial Reporting and Corporate Reporting.

In this lecture, Nhyira answers the following questions:
1. What is a Temporary Difference?
2. What are IAS 12 deferred tax assets and liabilities?
3. What are the recognition criteria of deferred tax asset and liabilities?
4. What is the effect of current year tax on deferred tax and temporary difference?
5. How do we determine the Tax Base of Assets?

This video is certainly for students preparing for the ACCA F7 and ACCA P2 examination as well as students of the Institute of Chartered Accountants Ghana (ICAG) studying Financial Reporting and Corporate Reporting.

Deferred tax accounting, income taxes, financial reporting, ACCA lectures


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