IFRS: Expenditure, Provisions and Taxation

Online Course on IFRS:IFRS Expenditure, Provisions and TaxationCPD raining Course
Expenditure, Provisions and Taxation

Accounting for expenditure is a key part of organisational performance measurement.

This can be subjective and so this course looks at all the key areas of potential difficulty:
• IAS 37 deals with provisions, involving a high degree of estimation and judgement.
• IAS 19 and 26 deal with employee benefits and retirement benefits plans and the consequences can therefore be substantial
• IAS 12 deals with taxation – any miscalculation in this area can be extremely costly

Throughout the course the focus is on the impact on the “bottom line”.


4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
 
Use code FF101 at checkout to receive the Financial Fluency special price


        

At the end of this online CPD course you will be able to

• Recognise the difference between provisions and other types of liabilities and the specific rules which are required.
• Consider the range of issues in employee benefits from the payment of salaries to long-term pension benefits
• Understand the objectives and scope of IAS 26
• Correctly prescribe the accounting treatment for income taxes

This course is written for people working in the accounting and finance industry at all levels.

Key areas covered

• IAS 37: Provisions, Contingent Liabilities and Contingent Assets
• IAS 19: Employee Benefits
• IAS 26: Accounting and Reporting by Retirement Benefit Plans
• IAS 12: Income Taxes

Flexible learning

Learners take their own route through the topics covered in the course. They will learn at their own pace through a variety of interactive activities designed to accommodate a range of learning styles.


IAS 37
IAS 19
IAS 26
IAS 12

About the Author of IFRS: Expenditure, Provisions and Taxation

Wayne BartlettDr Wayne Bartlett specialises in public sector financial management and budgeting and has worked as a consultant and lecturer throughout the world.

After 7 years in the NHS in the UK, he joined the Home Office as Head of Accountancy Advice. He has worked closely with a number of
Supreme Audit Institutions and has become an expert of the implementation if international accounting standards.

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Course Price and Features

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
 
Use code FF101 at checkout to receive the Financial Fluency special price


• This course provides 4 hours of verifiable CPD
• You can access the course unlimited times for 120 days following purchase
• Full price = £75 (plus VAT) less 10% Financial Fluency discount = £67.50 (plus VAT)

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