FRS 102 and deferred tax – NEW CPD module

This month's exclusive CCH Daily CPD module focuses on deferred tax under the scope of Section 29 in FRS 102 under new UK GAAP and covers when it should be used, how to recognise tax assets correctly and how to disclose tax issues

Deferred tax is dealt with in Section 29 Income Tax of FRS 102. Section 29 uses the timing difference plus approach which widens the scope of deffered tax than under previous UK GAAP.

The module covered the following topics:

  • When deferred tax should be recognised;
  • The timing difference plus approach;
  • How to recognise deferred tax assets correctly; and
  • How to disclose tax issues correctly.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Steve Collings FMAAT FCCA, audit and technical partner at Leavitt Walmsley Associates Ltd where he trained and qualified. Collings became a member of the Association of Accounting Technicians (AAT) in 2001 and qualified as a chartered certified accountant in 2005.

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