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4 Hours, 25 Sep 2024, 10:00 AM-2:00 PM
IAS 12 : Income Tax & IAS 40: Investment Property

IAS 12 – Income Tax 

- Introduction

- Recognition of current tax

- Recognition of deferred tax

- Practice

- IAS 12 implication on UAE CT

IAS 40 Investment Property 

- Introduction to IAS 40

- Recognition and initial measurement 

- Subsequent measurement models

- Case

- Changing model

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IAS 12 – Income Tax 

- Introduction

- Recognition of current tax

- Recognition of deferred tax

- Practice

- IAS 12 implication on UAE CT

IAS 40 Investment Property 

- Introduction to IAS 40

- Recognition and initial measurement 

- Subsequent measurement models

- Case

- Changing model