IAS 12 Tax Accounting and IFRS Reporting Course

Name: Advanced IAS 12 Tax Accounting and IFRS Reporting Course
Availability: InStock

Apply IAS 12 and IFRIC 23 to current tax, deferred tax, group reporting, reconciliations, disclosures, and close controls.

At a glance

Duration: 1 Week
Format: Classroom
Cities: Vienna, Casablanca, Kuwait, Tashkent, Amsterdam, Cairo and more
Next session: 26 – 30 October 2026, Vienna
Average fee: 5,750 €

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Advanced IAS 12 Tax Accounting and IFRS Reporting Course

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Overview

Advanced IAS 12 Tax Accounting and IFRS Reporting Course is a one-week advanced course for tax managers, reporting leaders, controllers, accountants, and finance compliance teams, who leave with an IAS 12 Tax Reporting Control Pack. Participants connect current tax, deferred tax, temporary differences, tax bases, uncertain treatments, consolidation interfaces, reconciliations, disclosures, evidence, and governance. Agile Leaders Training Center develops IAS 12 tax accounting and IFRS reporting capability.

Who Should Attend

Tax teams responsible for current tax provisions, uncertain treatments, and reporting evidence
Financial reporting teams responsible for IFRS close, presentation, disclosures, and consolidation
Controllership teams responsible for account ownership, reconciliations, and review controls
Accounting teams responsible for tax bases, temporary differences, journals, and schedules
Compliance and assurance teams responsible for governance, documentation, and control testing

The course assumes participants can interpret financial statements and tax computations, and it leaves introductory IFRS, return preparation, and jurisdiction-specific filing rules outside its scope.

Departments and Industries

The course supports departments and industries that calculate, review, consolidate, disclose, or assure income tax balances under IFRS.

Tax, financial reporting, controllership, accounting, and internal audit
Banking, insurance, investment, and professional services
Manufacturing, construction, energy, and transportation
Technology, telecommunications, healthcare, and education
Retail, hospitality, logistics, and diversified groups

Learning Objectives

By the end of this course, participants will be able to:

Apply IAS 12 current and deferred tax principles
Build tax-base and temporary-difference schedules
Evaluate deferred tax recognition and recoverability evidence
Analyze IFRIC 23 uncertain tax treatment positions
Use tax reconciliations, consolidation controls, and disclosures
Design close governance and review evidence

Course Agenda

Day 1: IAS 12 Tax Accounting Architecture

IAS 12 Current Tax Provision Map
Carrying Amount and Tax Base Analysis
Taxable and Deductible Temporary Difference Register
Current and Deferred Tax Journal Framework
Tax Accounting Responsibility Matrix

Day 2: Deferred Tax Recognition and Measurement

Deferred Tax Asset and Liability Recognition Decision Tree
Recoverability Evidence and Forecast Support Schedule
Unused Tax Loss and Credit Assessment Workbook
Applicable Tax Rate Measurement Checklist
Initial Recognition Exception Analysis Template

Day 3: Uncertainty and Group Reporting

IFRIC 23 Uncertain Tax Treatment Assessment
Separate and Combined Treatment Decision Log
Business Combination Tax Accounting Map
Investment and Consolidation Difference Schedule
Intercompany and Foreign Operation Review Matrix

Day 4: Reconciliation, Disclosure, and Close Controls

Effective Tax Rate Reconciliation Bridge
Tax Expense-to-Ledger Reconciliation
IAS 12 Presentation and Disclosure Checklist
Tax Note Evidence and Review Index
Period-End Tax Close Control Dashboard

Day 5: IAS 12 Reporting Practice

Exercise: Build a Tax Base and Difference Schedule
Exercise: Test Deferred Tax Recoverability
Exercise: Assess an IFRIC 23 Position
Exercise: Reconcile Tax Expense and Disclosures
Capstone Exercise: IAS 12 Tax Reporting Control Pack

Practical Exercises

The course uses suggested activities that connect source data, judgments, calculations, controls, and reporting outputs.

Suggested activity: map carrying amounts and tax bases for assets and liabilities in two sector cases
Suggested activity: evaluate recognition and recoverability evidence for deferred tax assets
Suggested activity: document an uncertain tax treatment and changes in facts
Suggested activity: prepare an effective tax rate bridge and disclosure evidence index

FAQs

Who suits advanced IAS 12 tax accounting and IFRS reporting training?

Tax, reporting, controllership, accounting, compliance, and audit professionals who interpret financial statements and tax computations suit the training. The course assumes practical exposure to period-end reporting.

How does IAS 12 tax accounting training differ from general IFRS training?

IAS 12 tax accounting training concentrates on current and deferred tax, tax bases, temporary differences, uncertain treatments, reconciliations, disclosures, and evidence. General IFRS training spans many reporting topics at broader depth.

How are temporary differences identified under IAS 12?

Temporary differences are identified by comparing each asset or liability carrying amount with its tax base, classifying the resulting difference, documenting exceptions, and tracing expected reversal.

How is deferred tax asset recoverability assessed under IAS 12?

Deferred tax asset recoverability is assessed against evidence supporting probable future taxable profit, reversal patterns, available planning actions, and the use of deductible differences, losses, or credits.

How does IFRIC 23 affect income tax reporting?

IFRIC 23 guides how uncertain income tax treatments are assessed, including whether treatments are considered separately or together, the examination assumption, measurement, and changes in facts and circumstances.

Conclusion

Participants take back an IAS 12 Tax Reporting Control Pack containing the tax-base workbook, difference register, recognition decisions, uncertainty log, group schedules, reconciliations, disclosure checklist, evidence index, and dashboard. It makes calculations and judgments traceable. Tax and reporting teams can use it to strengthen period-end review and IFRS disclosure support.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 1-20 of 75 events

Location	Dates	Duration	Mode	Price
Vienna	Week 44, 2026 26 – 30 October 2026	1 Week	Onsite	€5,700
Casablanca	Week 45, 2026 2 – 6 November 2026	1 Week	Onsite	€4,100
Kuwait	Week 45, 2026 8 – 12 November 2026	1 Week	Onsite	€5,500
Tashkent	Week 47, 2026 22 – 26 November 2026	1 Week	Onsite	€4,500
Amsterdam	Week 48, 2026 23 – 27 November 2026	1 Week	Onsite	€5,700
Cairo	Week 49, 2026 30 November – 4 December 2026	1 Week	Onsite	€4,100
Kuala Lumpur	Week 50, 2026 7 – 11 December 2026	1 Week	Onsite	€5,200
Dubai	Week 51, 2026 14 – 18 December 2026	1 Week	Onsite	€4,500
New York	Week 51, 2026 14 – 18 December 2026	1 Week	Onsite	€12,000
London	Week 52, 2026 21 – 25 December 2026	1 Week	Onsite	€5,700
Berlin	Week 52, 2026 21 – 25 December 2026	1 Week	Onsite	€5,700
Manama	Week 52, 2026 27 – 31 December 2026	1 Week	Onsite	€4,700
Abu Dhabi	Week 53, 2026 28 December 2026 – 1 January 2027	1 Week	Onsite	€4,700
Phuket	Week 53, 2027 3 – 7 January 2027	1 Week	Onsite	€6,000
Dubai	Week 02, 2027 11 – 15 January 2027	1 Week	Onsite	€4,500
Jakarta	Week 02, 2027 11 – 15 January 2027	1 Week	Onsite	€5,700
Paris	Week 03, 2027 18 – 22 January 2027	1 Week	Onsite	€5,700
Seoul	Week 03, 2027 18 – 22 January 2027	1 Week	Onsite	€10,000
Nairobi	Week 03, 2027 24 – 28 January 2027	1 Week	Onsite	€4,500
Madrid	Week 04, 2027 25 – 29 January 2027	1 Week	Onsite	€5,700

Frequently asked questions

What does this course cover?

OverviewAdvanced IAS 12 Tax Accounting and IFRS Reporting Course is a one-week advanced course for tax managers, reporting leaders, controllers, accountants, and finance compliance teams, who leave with an IAS 12 Tax Reporting Control Pack. Participants connect current tax, deferred tax, temporary differences, tax bases, uncertain treatments, consolidatio…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

IAS 12 Tax Accounting and IFRS Reporting Course