Accounting for income taxes

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