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IFRS: Tax Considerations Beyond IAS 12

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with many of the major issues that the global tax function of a US multi-national corporation should consider before the corporation converts its financial reporting to IFRS.  While the course is not intended to be an exhaustive list of all issues a tax professional should consider, it covers a number of interrelated areas that need to be considered before conversion to IFRS.

Learning Objectives:
Upon completion of this course, participants will be able to identify the areas where adoption of IFRS for financial reporting by US public companies will affect the global tax function, including:

  • Understand the independence of US tax law from US accounting rules and the ramifications of this independence.
  • Understand the relative dependence of US foreign subsidiaries tax law on statutory accounting results and the ramifications of this dependence.
  • Understand the need for international tax planning
  • Understand how adoption of IFRS affects cash paid for taxes.
  • Understand how financial reporting of tax under IFRS affects the global tax function.

Prerequisites: None

Advance Preparation: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
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IFRS: Tax Considerations Beyond IAS 12
CPE On-Demand
Product# 159774
Availability: Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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