JUMOQ Learning · Income Taxes

Advanced Ind AS 12 - Tax Disclosures, Provisioning Controls and Audit Defence

Design an effective-tax-rate reconciliation, unrecognised-DTA disclosures, judgement narratives, close controls and an evidence pack capable of supporting audit and audit-committee challenge.

INDAS12-A02Advanced

Course director: Venkata Subramani Ramachandra

3 hr 23 minFull study estimate

Full study estimate: 3 hr 23 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.

Effective Tax-rate Reconciliation

LessonEffective Tax-rate Reconciliation
VideoEffective Tax-rate Reconciliation
QuizLesson 1 knowledge check
Decision MissionINDAS12-A02 Decision Mission

Unrecognised Deferred Tax Assets

LessonUnrecognised Deferred Tax Assets
VideoUnrecognised DTA Disclosures
QuizLesson 2 knowledge check
Case QuestINDAS12-A02 Case Quest

Tax-related Judgements and Estimates

LessonTax-related Judgements and Estimates
QuizLesson 3 knowledge check

Close-process Controls

LessonClose-process Controls
VideoTax Close Control Architecture
QuizLesson 4 knowledge check
Practice LabINDAS12-A02 Practice Lab

Evidence Packs and Audit Committee Reporting

LessonEvidence Packs and Audit Committee Reporting
VideoAudit Committee Evidence Pack
QuizLesson 5 knowledge check
Roleplay StudioDefend the INDAS12-A02 Conclusion
AssignmentTax Disclosure, Control and Audit Committee Pack
Downloadable resourceINDAS12-A02 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 12 Disclosure, Control and Evidence Checklist

Final Assessment

QuizINDAS12-A02 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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