El Impuesto Diferido
Simulation to teach deferred tax accounting under IAS 12 during an IFRS transition, including identification of temporary differences, restatement…
Interactive exercise where students classify temporary and permanent differences, calculate deferred tax assets and liabilities, and build a deferred tax reconciliation for a complex corporate entity under IAS 12.
An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.
The decisions participants make during the simulation:
Designed for courses in Taxation.
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