Webinar – Accounting for Deferred Tax under FRS 102


This webinar is about the FRS 102 rules, contained in Section 19, for dealing with the accounting implications of timing differences between when taxation is triggered under taxation rules versus when its triggered under accounting rules. It looks at the five most common areas that trigger these timing differences and require accounting provisions to be included in financial statements.There is the usual self-assessment quiz at the end, with answers supplied separately.

The webinar online video is 55 minutes in length and comes divided into 2 videos – Part 1 (31 mins) & Part 2 (24 mins). Once you have purchased this webinar you will receive instructions to view the online webinar, the password to open the page, videos and associated files, via email.

The contents of this presentation are:

  • Basic requirements of FRS 102.19;
  • Revaluations;
  • Share-based payments;
  • Groups;
  • Undistributed profits;
  • Defined benefit schemes;
  • Disclosures; and
  • Quiz.