Introduction

Deferred Taxation & Tax Assets/Liabilities Training Course provides participants with a comprehensive understanding of deferred tax concepts, temporary differences, and their implications on financial statements. This program explores how deferred tax assets and liabilities arise, how they are measured, and the strategies to manage them effectively in compliance with accounting and tax standards. Participants will learn to interpret deferred tax impacts in both domestic and international reporting contexts while enhancing their skills in tax accounting and financial analysis.

Through interactive learning sessions and case studies, this course emphasizes the recognition, presentation, and disclosure of deferred tax balances in line with IFRS and IAS 12. It equips finance and tax professionals with the analytical skills to forecast, reconcile, and manage deferred tax positions to support organizational transparency, compliance, and long-term financial planning.

Programme Curriculum

Deferred Taxation & Tax Assets/Liabilities Training Course

Introduction

Course Objectives

Understand the fundamental concepts of deferred taxation.
Identify temporary and permanent differences affecting deferred taxes.
Learn how to calculate deferred tax assets and liabilities.
Apply IAS 12 and IFRS principles in deferred tax reporting.
Recognize the impact of deferred tax on financial statements.
Manage valuation allowances and reversals effectively.
Assess the treatment of deferred tax in group consolidations.
Develop strategies for optimizing tax positions and compliance.
Interpret tax disclosures and reconcile tax provisions.
Strengthen decision-making through deferred tax forecasting.
Apply tax accounting principles to various business scenarios.
Understand deferred tax implications of mergers and acquisitions.
Align deferred tax management with strategic business goals.

Organizational Benefits

Improved accuracy in financial reporting and disclosures.
Enhanced compliance with accounting and tax regulations.
Better management of tax assets and liabilities for planning.
Reduced risk of tax understatements or overstatements.
Strengthened coordination between tax and accounting teams.
Increased transparency and investor confidence in reporting.
Enhanced forecasting and long-term tax planning capabilities.
Optimized utilization of deferred tax assets.
Strengthened audit readiness through accurate documentation.
Improved decision-making based on deferred tax insights.

Target Audience

Tax accountants and auditors
Finance managers and controllers
Corporate tax officers
Financial analysts and planners
Compliance and reporting specialists
Investment and risk managers
Accounting consultants
Chief financial officers (CFOs)

Course Duration: 5 days

Course Modules

Module 1: Introduction to Deferred Taxation

Overview of deferred tax concepts and importance
Differences between current and deferred taxes
Recognition of temporary and permanent differences
Impact of deferred tax on profit and loss statements
Relationship between tax expense and accounting income
Case Study: Understanding deferred tax in financial reporting

Module 2: Temporary Differences and Deferred Tax Calculation

Identifying deductible and taxable temporary differences
Computation of deferred tax assets and liabilities
Timing of reversal and tax rate application
Measurement principles under IAS 12
Recording deferred tax in accounting systems
Case Study: Calculating deferred taxes for corporate entities

Module 3: Recognition and Derecognition of Deferred Tax Assets

Criteria for recognizing deferred tax assets
Assessing recoverability and valuation allowances
Reversal of previously unrecognized deferred tax assets
Handling losses and carryforwards
Disclosure requirements for deferred tax assets
Case Study: Managing valuation allowances and recoverability tests

Module 4: Deferred Tax Liabilities and Reversals

Recognition of deferred tax liabilities
Measurement and timing of reversals
Impact of revaluation and depreciation on liabilities
Handling deferred taxes on investments and subsidiaries
Presentation and offsetting in financial statements
Case Study: Deferred tax liabilities in asset revaluation

Module 5: Deferred Tax under IFRS and IAS 12

Key principles of IAS 12 and related IFRS standards
Exceptions to deferred tax recognition
Tax base determination and balance sheet approach
Interaction with other accounting standards (IFRS 9, IFRS 16)
Practical disclosure examples and requirements
Case Study: Applying IAS 12 in a multinational enterprise

Module 6: Deferred Tax in Group Consolidations

Deferred taxation in consolidated financial statements
Intercompany transactions and elimination entries
Impact of group restructuring and acquisitions
Treatment of goodwill and intangible assets
Consolidation adjustments and deferred tax implications
Case Study: Deferred tax consolidation in group reporting

Module 7: Forecasting and Managing Deferred Tax Positions

Developing deferred tax forecasts and projections
Tax planning through deferred tax management
Strategies to minimize deferred tax volatility
Using deferred tax data for financial decision-making
Risk management and compliance controls
Case Study: Forecasting deferred tax positions for corporate strategy

Module 8: Disclosure, Presentation, and Compliance

Presentation of deferred tax in financial statements
Required disclosures under IAS 12 and IFRS frameworks
Reconciliation of effective tax rates
Communication of deferred tax impacts to stakeholders
Best practices in audit readiness and compliance
Case Study: Deferred tax disclosure in annual financial reports

Training Methodology

Interactive instructor-led discussions and lectures
Practical exercises on deferred tax calculations
Group workshops on IFRS and IAS 12 application
Real-world corporate case study analysis
Simulations on deferred tax reporting and consolidation
Continuous assessment and feedback sessions

Register as a group from 3 participants for a Discount

Send us an email: info@fineskilltrainingcenter.org or call +254769199797

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

We also offer tailor-made courses based on your needs.

Key Notes

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.

f. Payment should be done at least a week before commence of the training, to Fineskill Training Center account, as indicated in the invoice so as to enable us prepare better for you.

Programme Fee

Duration: 5 Days

Method: Online or Physical

Online Price: $1,000

Physical Price: $1,500

Certification: Accredited Certificate

View Available Dates 📄 Download Course Outline (PDF)

Available Sessions

Location

Month

Year

Oct 19 2026

19 Oct — 23 Oct 2026

💻 Online / Virtual session

Online $1,000