More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
A word from the author
"Some divergences remain and affect precise matters such as retirement benefits and deferred taxes.
The goal is to clarify those notions and to underline the impacts of the divergences on the reading of the financial statements under IFRS and French GAAP, without detailed financial calculations."
Learning goals
- List the types of retirement plans
- Calculate the retirement benefit under IFRS
- Understand the deferred taxes
Chapters:
- Register the provisions for pension obligations
- Determine the deferred tax position
- Practical case study “ Retirement benefit”
- Practical case study “Economic tax – Deferred tax asset”
More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
A word from the author
"Some divergences remain and affect precise matters such as retirement benefits and deferred taxes.
The goal is to clarify those notions and to underline the impacts of the divergences on the reading of the financial statements under IFRS and French GAAP, without detailed financial calculations."
Learning goals
- List the types of retirement plans
- Calculate the retirement benefit under IFRS
- Understand the deferred taxes
Chapters:
- Register the provisions for pension obligations
- Determine the deferred tax position
- Practical case study “ Retirement benefit”
- Practical case study “Economic tax – Deferred tax asset”
More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
Category
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Éducation