IAS 12 How to calculate deferred tax - step by step example

Deferred tax can be quite challenging concept, so here's my lecture on how to actually understand it, how to calculate it and the lecture also focuses a bit on the explanation of tax base. The content: 00:00 Intro 00:35 Deferred tax rules in IAS 12 01:51 Understand what deferred tax really is 02:58 Example: Deferred tax illustration 10:04 Tax base: Overview 10:52 Tax base for assets + examples 13:57 Tax base for liabilities + example ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ *Subscribe to Silvia's free newsletter: https://www.cpdbox.com/