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Accounting for Tax Under FRS 102: Deferred and Current



Objectives

Accounting for taxation – current and deferred – changes significantly under FRS 102. This course will look at the impact of FRS 102 changes on both the calculation and presentation of current and deferred tax. As well as an overview of the key changes, the workshop will use examples to help participants get to grips with the practical issues involved.

Content

Review of the changes under FRS 102

Impact on current tax calculations

Changes in deferred tax calculations

Impact on:

  • Revalued properties
  • Loan relationships and foreign exchange contracts
  • Goodwill and other intangibles
  • Long term employment provisions
  • Business combinations
  • Lease incentives

Transitional period

Disclosure

Who Should Attend

FRS 102 is a fundamental change to the presentation of company financial statements. Therefore this course is suitable to anyone who reviews and uses company accounts for tax purposes and especially those involved in calculating or reviewing current and deferred tax disclosures.

CPD Hours - 3

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