Deferred tax and tax reconciliations
Malcolm Greenbaum will explain the role of deferred tax in financial statements, when deferred tax is required under UK GAAP and how to calculate it.
The course will also explain how deferred tax is calculated under IFRS, including the effect of the initial recognition exemption, and will include:
- Reconciling items to produce the tax reconciliations required by UK GAAP and IFRS
- The effect of the 130% super-deduction introduced by Finance Act 2021
- Permanent differences v timing differences
- Tax base of assets and liabilities
- Recognition of deferred tax assets
- Dealing with loss carry forwards
- Dealing with tax rate changes
- Research and development costs – SME relief and RDEC
- Investment properties
COURSE MATERIALS
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