About this course
Book-to-tax bridge and tax provision. For Practising CAs; finance managers; controllers and specialists. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Tax provision and ETR bridge. Prerequisite: JQ-TAX-B01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. Ledger-to-tax return mapping
- Ledger-to-tax return mapping
- Ledger-to-tax return mapping — video
- Topic 1 knowledge check
2. Permanent versus timing differences
- Permanent versus timing differences
- Permanent versus timing differences — video
- Topic 2 knowledge check
3. Current tax accrual and payment reconciliation
- Current tax accrual and payment reconciliation
- Current tax accrual and payment reconciliation — video
- Topic 3 knowledge check
- Decision Mission: Ledger-to-tax return mapping
4. Deferred-tax interface to Ind AS 12
- Deferred-tax interface to Ind AS 12
- Deferred-tax interface to Ind AS 12 — video
- Topic 4 knowledge check
- Case Quest: Permanent versus timing differences
5. Effective tax rate bridge
- Effective tax rate bridge
- Effective tax rate bridge — video
- Topic 5 knowledge check
- Impact Simulator: flat profit, different tax expense
6. Quarter-end review evidence
- Quarter-end review evidence
- Quarter-end review evidence — video
- Topic 6 knowledge check
7. Case: Explain a change in tax expense despite flat profit
- Case: Explain a change in tax expense despite flat profit
- Case: Explain a change in tax expense despite flat profit — video
- Topic 7 knowledge check
- Practice Lab: Deferred-tax interface to Ind AS 12
- Roleplay Studio: brief the decision-maker
Final assessment
- Final assessment