JUMOQ Learning · Income Taxes

Ind AS 12 Foundations - Tax Bases and Temporary Differences

Develop the core tax-base logic for assets and liabilities and distinguish taxable, deductible and permanent differences before applying deferred-tax recognition rules.

INDAS12-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 24 minFull study estimate

Full study estimate: 2 hr 24 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.

Tax Base of Assets

LessonTax Base of Assets
VideoTax Base of Assets
QuizLesson 1 knowledge check
Decision MissionINDAS12-B02 Decision Mission

Tax Base of Liabilities

LessonTax Base of Liabilities
VideoTax Base of Liabilities
QuizLesson 2 knowledge check

Taxable Temporary Differences

LessonTaxable Temporary Differences
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-B02 Impact Simulator

Deductible Temporary Differences

LessonDeductible Temporary Differences
QuizLesson 4 knowledge check
Practice LabINDAS12-B02 Practice Lab

Permanent versus Temporary Differences

LessonPermanent versus Temporary Differences
VideoTemporary Difference Register
QuizLesson 5 knowledge check
Downloadable resourceINDAS12-B02 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist

Final Assessment

QuizINDAS12-B02 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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