events | 01 February 2021

Demystifying income taxes under IFRS

The objective of IAS 12 Income Taxes is to prescribe the accounting treatment for income taxes. This module mainly relates to deferred tax, that is the amount of income tax payable or recoverable in future periods as a result of past transactions or events.

Course Description:

During this module participants will learn about the main principles of IAS 12, which shall include practical examples to help illustrate, and demystify, the mechanics of deferred tax in practice.

Target Audience:

The session is aimed for accounting professionals and financial controllers.

Learning Outcomes:

By the end of the session participants would be knowledgeable of the key concepts set out in IAS 12 and would be able to better understand the mechanics of deferred taxation.


Basic knowledge on deferred tax is recommended.

Date: 22/09/2021

Time: 14:00 – 16:15 (including 15 minutes break)

Venue:Live online session – details of how to join the meeting will be sent once registration is complete

Fee: €40

CPE Hours: This course qualifies for 2 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Kindly note that this session entitles the attendee to 2 KPMG Loyalty Rewards. After collecting 60 Loyalty Rewards, attendees will be entitled to a free CPE session of their choosing. Visit our Loyalty Rewards page to learn more.

Moreover, for every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite!

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Cooperation Partners
  • Malta Employers' Associations
  • Malta Association of Credit Management