Deferred Taxation 2. Advanced


This course will provide a detailed but very practical approach, 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:  
14 October 2020 09:30
End date & time:  
14 October 2020 13:30
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name


Product type:  
CPD course

Who should attend

This course is suitable for finance directors, financial controllers and accountants wishing to ensure that the financial statements for which they are responsible have been prepared in accordance with IAS 12 Income Tax. In addition, this course is suitable for auditors with clients preparing financial statements in accordance with IAS 12 and 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
  • Shared 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, including a particular focus on the requirements of the Companies Act 2014
  • Understand the complex requirements of deferred tax under IAS 12
  • Understand the impact of deferred tax in consolidations
  • Increased awareness of the impact of deferred tax
  • Understand the tax reconciliation under IAS 12

Speaker bio

Sinead has over 10 years' experience in finance. After obtaining a MSc in accounting in DCU, she commenced her career in PwC, training as an auditor. Sinead then moved to Aer Lingus, working on internal audit and financial reporting, and then as direct tax manager for the group whilst 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 and CTC tax course.