JUMOQ Learning · Income Taxes

Applying Ind AS 12 - Deferred Tax Recognition and Initial-recognition Exceptions

Apply the recognition model for deferred tax liabilities and assets, resolve initial-recognition and goodwill exceptions, measure without discounting and produce an evidence-led recognition conclusion.

INDAS12-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 30 minFull study estimate

Full study estimate: 3 hr 30 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.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 12 Architecture and Learning Path

Recognising Deferred Tax Liabilities

LessonRecognising Deferred Tax Liabilities
QuizLesson 1 knowledge check
Decision MissionINDAS12-I01 Decision Mission

Recognising Deferred Tax Assets

LessonRecognising Deferred Tax Assets
QuizLesson 2 knowledge check
Case QuestINDAS12-I01 Case Quest

Initial-recognition Exception

LessonInitial-recognition Exception
VideoRecognition Exceptions and Lease Example
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-I01 Impact Simulator

Goodwill Exception

LessonGoodwill Exception
QuizLesson 4 knowledge check
Practice LabINDAS12-I01 Practice Lab

Measurement without Discounting

LessonMeasurement without Discounting
VideoDeferred Tax Measurement and Evidence
QuizLesson 5 knowledge check

Decision Framework for Deferred Tax Recognition and Initial-recognition Exceptions

LessonDecision Framework for Deferred Tax Recognition and Initial-recognition Exceptions
QuizLesson 6 knowledge check
AssignmentDeferred Tax Recognition and Initial-recognition Technical Memo
Downloadable resourceINDAS12-I01 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist

Final Assessment

QuizINDAS12-I01 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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