Tax and LegalTax Accounting and Deferred Tax
Deferred tax is the line most often restated in African financial statements, because it requires reconciling a tax computation with an accounting position across every asset and liability. This course covers preparing it correctly. Delegates work through the temporary difference approach, the calculation of the tax base of an asset and a liability, and the recognition and measurement rules. Deferred tax assets and the recoverability assessment behind them receive full attention. Rate changes, unused losses and credits are covered. The tax rate reconciliation is built line by line, since it is the disclosure that reveals errors. The course closes on uncertain tax positions and on group and consolidation issues.
Course objectives
- Apply the temporary difference approach to deferred tax
- Determine the tax base of an asset and of a liability
- Recognise and measure deferred tax balances correctly
- Assess recoverability of a deferred tax asset
- Account for rate changes, unused losses and credits
- Build and interpret a tax rate reconciliation
- Treat uncertain tax positions and group consolidation issues
Who should attend
- Financial accountants and reporting managers
- Tax accountants and practitioners
- External and internal auditors
- Finance managers preparing statutory accounts
- Graduate accountants in reporting roles
Course outline
- 01The line most often restated
- 02Temporary differences and the balance sheet approach
- 03Tax base of assets and liabilities
- 04Recognition and measurement
- 05Deferred tax assets and recoverability
- 06Rate changes, losses and credits
- 07The tax rate reconciliation
- 08Uncertain positions and consolidation
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 23 to 25 September 2026 | Lagos, Nigeria | Classroom | USD 995 per delegate | Register Now |
| 16 to 18 November 2026 | Accra, Ghana | Classroom | USD 995 per delegate | Register Now |
| 21 to 23 December 2026 | Online | Online | R6,500 per delegate | Register Now |
| 24 to 26 February 2027 | Addis Ababa, Ethiopia | Classroom | USD 995 per delegate | Register Now |