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| Accounting for Deferred Taxes (Professional Course Level) |
| (c) CA Raja Natarajan, B.Com., PGDBA, FCA |
| |
| Publisher ....: Udemy |
| Level ........: All Levels |
| Runtime ......: 82 minutes |
| Language .....: English |
| Release Type .: Retail |
| Release Format: ISO |
| Store Date ...: 2015.01.15 |
| Release Date .: 2017.04.06 |
| ISO Size .....: 193,533,952 |
| ISO Checksum .: C8E7264E |
| Disk Count ...: 4 * 50MB |
| Disk Name ....: comprised_uadtpcl |
| |
| Link/URL .....: https://v.gd/7Bmea1 |
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| Welcome to this course on Accounting for Deferred Taxes Are you an |
| Accounting / Finance / Auditing Student? Are you a Banker / Financial or |
| Project Consultant? Are you coming across Deferred Taxes often in |
| Financial Statements as well as in your discussions but couldnt get a grip|
| on the basics of it? Then, this course is for you! This course teaches you|
| the basics and rationale behind the concept of Deferred Tax. Yes! Deferred|
| Tax concept has sound rationale and its accounting is very important for |
| getting clear picture of financial performance and position of any |
| business entity. But many of us doesnot appreciate the intent of that tax |
| accounting and tend to ignore it in view of the complexity in the |
| computation as well as in the interpretation part. Generally, business |
| entities will be arriving at their profits by following generally accepted|
| accounting practices. But tax authorities will have their own rules and |
| regulations and they will arrive at profits of business entities in a |
| different way. Hence, |
| Tax liability for a business entity is a result of various adjustments |
| based on the tax law. This may result in postponing tax liabilities some |
| times which will result in sizeable profits in that year but in the later |
| years when this postponed liability is caught, it would affect the |
| liquidity of the business. Hence, to avoid all these mishaps, deferred tax|
| accounting is practised. This course tries to clear the above by providing|
| lectures on each and every concept like a) What is Tax b) Why Deferred Tax|
| should be accounted c) What is the Generally Accepted Accounting |
| Procedures for Deferred Tax d) What are the basic terms associated with |
| Deferred Tax e) What is the difference between Accounting Income and |
| Taxable Income f) What is the impact of Timing Differences g) What are |
| Deferred Tax Asset and Liability h) What are Reasonable Certainty and |
| Virtual Certainty I) How to recognise Deferred Tax in Financial |
| Statements. This course uses terms and terminologies related with Accounts|
| and Tax. Hence, it is |
| important that you should have basic knowledge on Accounts and Financial |
| Statements. This course has 10 Video lectures explaining the concepts and |
| ends with example lecture. This course is structured in self paced |
| learning style. If you want to know the basics of deferred tax accounting,|
| then you are in right place. |
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