• Introduction
  • Current taxes, origin of deferred taxes
  • Recognition: deferred tax liabilities, deferred tax assets, recognition exemptions
  • Losses carried forward
  • Measurement: initial measurement, determination of total tax rate, recoverability
  • Accounting: items recognised in profit and loss, other comprehensive income, equity
  • Disclosures
  • Final quiz

    45 minutes
    Core
    Eur30