This seminar provides finance and accounting professionals with a practical and comprehensive understanding of income tax accounting under IAS 12 and prepares them for the transition to IFRS 18 and IFRS 19. Participants will explore the recognition, measurement, presentation and disclosure requirements of current and deferred tax, while gaining insight into the significant changes introduced by the new financial reporting standards. Through practical examples and implementation-focused discussions, the programme helps organisations enhance reporting quality, improve transparency and ensure readiness for upcoming IFRS requirements. 

The seminar covers the key principles and practical application of IAS 12, including current tax, deferred tax, temporary differences, unused tax losses and credits, tax reconciliations and related disclosure requirements. It also examines the new presentation and disclosure requirements introduced by IFRS 18, including changes to the statement of profit or loss, management-defined performance measures and aggregation principles. In addition, participants will explore the scope, eligibility criteria and reduced disclosure framework of IFRS 19, together with practical considerations for implementation and transition planning.

This seminar is suitable for accountants, auditors, financial controllers, finance managers, CFOs, financial reporting specialists and other professionals involved in the preparation, review and analysis of IFRS-compliant financial statements. It is particularly beneficial for individuals responsible for income tax accounting, financial reporting, IFRS implementation and regulatory compliance, as well as professionals seeking to understand the practical implications of IAS 12, IFRS 18 and IFRS 19 and prepare their organisations for the upcoming reporting changes.

• IAS 12: Foundations of Income Tax Accounting
• IAS 12: Advanced Application, Presentation and Disclosure
• IFRS 18: New Structure of Financial Statements
• IFRS 18: Performancee Measures, Disaggregation and Transition 
• IFRS 19: Reduced Disclosures and Integrated Transition Planning