As more of our clients are required to complete financial statements under IFRS, this timely webinar will take a look at the theory behind deferred tax accounting, the impact of deferred tax for tax provision purposes and some practical examples including hints and tips.

This webinar will focus on the accounting framework provided by NZ IAS 12 and will be important to anyone who prepares or reviews tax provision calculations for financial reporting purposes for, generally speaking, larger entities.

Upon satisfactory completion of this activity you will be able to:

• Calculate deferred tax balances
• Identify how to reconcile deferred tax movements
• Prepare deferred tax disclosures in tax notes

1.25 CPD hours (1 hour + 15 min. Q&A)

Suited to: Preparers and reviewers of deferred tax calculations for financial reporting purposes.

PRESENTER:

Nick Ward, Partner, Findex/Crowe

Nick is an experienced taxation practitioner having advised a broad range of clients over the last 22 years. Nick qualified at a Big Four firm in the UK before making the move to Dunedin in 2006.