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Deferred Tax and Tax Accounting under IFRS

Deferred tax remains one of the most misunderstood areas of financial reporting, and errors surface repeatedly in audits across listed and privately held African groups. This course demystifies temporary differences, the balance sheet approach and tax rate changes through step by step calculation. Participants leave able to build a defensible deferred tax computation and tax reconciliation note.

What you will be able to do

  • Explain the balance sheet approach to deferred tax recognition.
  • Identify taxable and deductible temporary differences from real balances.
  • Calculate deferred tax assets and liabilities including recoverability tests.
  • Prepare the effective tax rate reconciliation for financial statements.
  • Account for tax rate changes and assessed loss carry forwards.
  • Present tax disclosures that satisfy reporting and audit requirements.

Course outline

  1. 01Current tax and the tax charge
  2. 02Temporary differences explained
  3. 03Deferred tax assets and recoverability
  4. 04Deferred tax on specific balances
  5. 05Tax rate changes and assessed losses
  6. 06Effective tax rate reconciliation
  7. 07Tax disclosure notes
  8. 08Common errors and review checklist

Who should attend

Financial accountants, reporting managers and auditors who prepare or review current and deferred tax figures within IFRS financial statements.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Kampala3US$1,500
24 to 26 Aug 2026Dar es Salaam3US$1,500
31 Aug to 2 Sep 2026Pretoria3R13,000
7 to 9 Sep 2026Cape Town3R13,000
21 to 23 Sep 2026Online3US$900
28 to 30 Sep 2026Mozambique3US$1,500
5 to 7 Oct 2026Cairo3US$1,500
12 to 14 Oct 2026Accra3US$1,500
19 to 21 Oct 2026Lusaka3US$1,500
26 to 28 Oct 2026Kigali3US$1,500
2 to 4 Nov 2026Nairobi3US$1,500
9 to 11 Nov 2026Durban3R13,000
16 to 18 Nov 2026Johannesburg3R13,000
30 Nov to 2 Dec 2026Mauritius3US$1,500
7 to 9 Dec 2026Dubai3US$1,500
14 to 16 Dec 2026Lagos3US$1,500
21 to 23 Dec 2026Harare3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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