IAS 12 Income Taxes: Summary - applies in 2026

https://www.cpdbox.com/ Visit our website for great discussion with many practical advices on this standard. Content of this video: Introduction: 00:00 Objective of IAS 12: 00:21 Key elements to understand IAS 12: 02:16 Current income tax: 04:14 Current vs. deferred income tax: 05:16 Deferred tax - Overview: 06:17 Deferred tax - Tax base: 06:46 Deferred tax - Temporary differences: 08:15 Deferred tax - Measurement: 10:01 Deferred tax - Recognition: 11:06 Deferred tax - Presentation and disclosures: 12:14 This is just the short executive summary of IAS 12 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website. ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ *Subscribe to Silvia's free newsletter: https://www.cpdbox.com/ #IFRS #ifrsaccounting #IAS12