IAS 37: Provisions, Contingent Liabilities and Assets & IAS 12 : Income Tax |  Nov 2025

• Introduction & Objectives

• Core Principles

• Recognition and Measurement of Provisions

• Types of Provisions ( Examples and Case Studies)

IAS 12: Income Tax:

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- Understanding

- Accounting profit vs Taxable profit

- Current Tax & Deferred Tax and Measurement

- Temporary Differences

- Tax Pays of Assets and Liabilities

- Examples