Deferred Taxation: Advanced


This course will provide a detailed but very practical presentation incorporating scenarios and complex transactions that companies face when preparing their corporation tax computations and finalising the tax provision in their financial statements.

Venue details:  
Chartered Accountants House, , Dublin
Start date & time:  
22 October 2019 09:30
End date & time:  
22 October 2019 13:30
Price: €150.00  (€120.00 Member price)
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Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name


Product type:  
CPD course

Who should attend

  • Finance directors, financial controllers and accountants wishing to ensure that the financial statements for which they are responsible have been prepared in with IAS 12
  • Auditors with clients preparing financial statements in accordance with IAS 12
  • Users of financial statements prepared under IFRS

Course overview

  • Companies Act 2014 and the tax related requirements
  • Quick recap on basic deferred tax concepts
  • Allocation of deferred tax charge or credit/dealing with offsets
  • Deferred tax issues in business combinations
  • Recovery of underlying assets
  • Share based payments
  • Intra group profits
  • Initial temporary differences after day 1
  • Effective tax rate and reconciliation

Key learning outcomes

By the end of this course, participants will be able to:

  • Understand the interaction of company law with tax, including a particular focus on requirements of the Companies Act 2014
  • Understanding the complex requirements of deferred tax under IAS 12
  • Understanding the impact of deferred tax in consolidations
  • Increased awareness of impact of deferred tax
  • Complete and understand the tax reconciliation under IAS 12

Speaker Bio

Sinead has over 10 years experience in finance. After obtaining her Masters in Accounting in DCU, she commenced her career in PwC, training as an auditor. She then moved to Aer Lingus, working on internal audit and financial reporting, becoming direct tax manager for the group and completing the Chartered Tax Consultant (CTC) qualification. Currently, Sinead is the Head of Finance for the Irish arm of the Norwegian Air group. Sinead facilitates and lectures on the Diploma in Taxation and CTC.