JUMOQ Learning · Income Taxes

Applying Ind AS 12 - Tax Losses, Credits and Recoverability Evidence

Apply the probable-taxable-profit test to losses, credits and deductible differences using reversal schedules, forecast evidence, feasible tax-planning opportunities and disciplined reassessment.

INDAS12-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 29 minFull study estimate

Full study estimate: 3 hr 29 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Unused Tax Losses and Credits

LessonUnused Tax Losses and Credits
VideoLoss and Credit Recognition Gate
QuizLesson 1 knowledge check
Decision MissionINDAS12-I02 Decision Mission

Probable Taxable Profit

LessonProbable Taxable Profit
VideoRecoverability Evidence Hierarchy
QuizLesson 2 knowledge check
Case QuestINDAS12-I02 Case Quest

Reversal Patterns

LessonReversal Patterns
VideoReversal Scheduling
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-I02 Impact Simulator

Tax-planning Opportunities

LessonTax-planning Opportunities
QuizLesson 4 knowledge check
Practice LabINDAS12-I02 Practice Lab

Reassessment and Write-down of Deferred Tax Assets

LessonReassessment and Write-down of Deferred Tax Assets
VideoDTA Review and Governance
QuizLesson 5 knowledge check

Decision Framework for Tax Losses, Credits and Recoverability Evidence

LessonDecision Framework for Tax Losses, Credits and Recoverability Evidence
QuizLesson 6 knowledge check
AssignmentTax Loss and DTA Recoverability Evidence Memorandum
Downloadable resourceINDAS12-I02 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist

Final Assessment

QuizINDAS12-I02 Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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