CPC 32 - Income Taxes

CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1

Program:

• Overview.
• Recognition of current and deferred tax liabilities and assets.
• Taxable and deductible temporary difference.
• Business combination. Asset recorded at fair value.
• Goodwill
• Initial recognition of an asset or liability.
• Losses and unused tax credits.
• Remeasurement of unrecognized deferred tax assets.
• Investment in subsidiary, subsidiary and associated companies and joint ventures.
• Recognition of deferred and current tax.
• Presentation and dissemination.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.