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Accounting for income taxes
Learn the fundamentals of accounting for income taxes in Canada under both IFRS and ASPE .
With this introduction to the basic concepts of accounting for income taxes – including recognition, measurement, valuation, presentation and disclosure – learn the fundamentals of accounting for income taxes in Canada under both IFRS and ASPE.
- methodologies for income tax accounting
- temporary differences and deferred tax
- accounting for income tax rules in IFRS and ASPE
- GAAP accounting for income taxes of Canadian entities
- other advanced topics in income tax
A certificate of completion is available once the following conditions are met:
- completion of all elearning modules
- successful completion of the assessment
- tax and accounting professionals responsible for the accounting and documenting of tax provisions