This event is a recorded ACCA webinar available for on demand purchase. This is not a live event. CPD points are available and resources are available on the ON24 platform. You will have access to the recording and resources through the ON24 link once registered.
The original live event took place on the 6/09/23.
OVERVIEW
Accounting for tax can pose some difficult issues for accountants particularly in calculating deferred tax. This webinar will cover the main issues in both FRS 102 and 105
And will incorporate a couple of case studies to illustrate the issues as well as good examples from published accounts
KEY FEATURES
This short webinar will focus on the following issues:
- Scope
- Key definitions
- Current tax
- Deferred tax
- Timing plus approach
- Tax bases for both deferred tax assets and
- Liabilities
- Tax losses
- Business combinations
- Measurement
- Withholding tax and VAT
- Tax expense in P&L and OCI
- Presentation on balance sheet
- Offsetting
- Disclosure
- Case studies
- Accounting for tax under FRS 105
- Accounting for tax under FRS 102 Section 1A
SPEAKER
Professor Robert Kirk
Emeritus Professor of Financial Reporting
Ulster University
Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication co authored with Stephen McNamee (May 2020) is the second edition of ‘A practical guide to UK and Irish Gaap’ (552pp) published by the Institute of Chartered Accountants in Ireland.