Tax Accounting & Deferred Tax

Tax Accounting 

Designed to teach users how to produce FRS19 compliant deferred tax calculations for year end and interim reporting purposes using Alphatax.  The course also covers basic IFRS reporting.

Course overview

Deferred Tax revision
  • Revision of general principles including permanent and timing differences
  • UK GAAP v IFRS
  • Tax charge per accounts
  • Tax account summary
  • Deferred tax provision
  • Overall proof of tax
  • Detailed current tax reconciliation
Other related areas
  • Group relief
  • Overseas tax
  • Discounting
  • Group tax accounting
  • Changing provision rates
Withdrawal of IBAs - s36 FA 2007
Comprehensive case study – worked example covering all areas
Getting started – entering brought forward amounts
Impact of trading loss utilisation – worked example

Course duration

1 day