JUMOQ Learning · Income Taxes

Ind AS 12 Foundations - Current Tax Accounting and the Ind AS 12 Framework

Build a practical foundation in current tax recognition, measurement, presentation and the architecture that connects current tax to deferred tax under Ind AS 12.

INDAS12-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 27 minFull study estimate

Full study estimate: 2 hr 27 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

VideoHow to Learn an Ind AS at Beginner Level
VideoInd AS 12 Architecture and Learning Path

Current Tax Liability and Asset

LessonCurrent Tax Liability and Asset
QuizLesson 1 knowledge check
Decision MissionINDAS12-B01 Decision Mission

Current Tax Expense

LessonCurrent Tax Expense
QuizLesson 2 knowledge check

Tax Rates and Enacted Legislation

LessonTax Rates and Enacted Legislation
VideoCurrent Tax Close Walkthrough
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-B01 Impact Simulator

Recognition in Profit or Loss, Equity or OCI

LessonRecognition in Profit or Loss, Equity or OCI
QuizLesson 4 knowledge check
Practice LabINDAS12-B01 Practice Lab

Current Tax Presentation and Offsetting

LessonCurrent Tax Presentation and Offsetting
QuizLesson 5 knowledge check
Downloadable resourceINDAS12-B01 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist

Final Assessment

QuizINDAS12-B01 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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