Description

A focused course, tailored for you

The IFRS-Certified Accountant's Tax Compliance Playbook

Turn IFRS certification and tax compliance work into one defensible quarterly close pack that auditors and tax authorities both sign off.

The IAS 12 deferred-tax schedule and the corporate income tax return tell two different stories, and the reconciliation between them lives only in your head.

$199 one-time

Tailored to your situation. Access within 24 hours. 30-day money-back.

Includes a hand-built implementation playbook delivered alongside course access, generated for your specific situation.

Why this course

An IFRS-certified accountant carrying both the financial-reporting close and the tax-compliance file is sitting on a workload that the audit team and the tax authority both touch, but neither side gets the same workpaper. The audit team wants the IAS 12 deferred-tax walk with temporary-differences detail, the effective tax rate reconciliation, and disclosure-note support tied back to the trial balance. The tax authority wants the current-tax computation tied to statutory accounts, the related-party transfer-pricing file, VAT reconciled to revenue, and a statutory-to-IFRS bridge for the local return. The reconciliation between those two stories typically lives in three separate spreadsheets and an undocumented memory of what the prior-year overrides were. When the audit review note arrives asking why the deferred-tax movement does not tie to the current-tax charge, or when the tax inspector asks why IFRS revenue does not match the VAT base, the bridge has to be rebuilt from scratch under time pressure. The course fixes that by building the bridge once, with the IAS 12 schedule, the current-tax computation, and the disclosure note carrying the same numbers from one workpaper.

What you walk away with

One workpaper that carries the IAS 12 deferred-tax schedule, the current-tax computation, and the corporate income tax return without manual re-entry.
A documented statutory-to-IFRS bridge that survives a tax-authority review without rebuild.
A VAT reconciliation tied to IFRS 15 revenue that explains every timing difference in one column.
An audit-ready evidence pack per IAS 12 assertion that the audit team can sign off without follow-up notes.
A quarterly close pack template that turns the next four quarter-ends into a repeat, not a rebuild.

The 12 modules

Module 1. IAS 12 Deferred Tax Mechanics for the Carrying-Accountant

Walks the IAS 12 temporary-differences schedule from balance-sheet line to deferred-tax asset or liability, with the recognition criteria for deferred tax assets tested against future taxable profits. Covers the difference between the balance-sheet approach and the timing-differences approach a Greek accountant trained under prior local GAAP will recognise. Includes the worked schedule template for fixed assets, provisions, accrued expenses, and tax losses.

Module 2. Current-Tax Computation Tied to the General Ledger

Builds the current corporate income tax computation directly off the trial balance rather than from the statutory accounts, so each adjustment is traceable to a journal. Covers permanent differences, non-deductible expenses, tax-only deductions, and the audit trail back to the GL line. Includes a reconciliation between the current-tax charge in the financial statements and the tax payable per the return.

Module 3. Related-Party Schedule and Transfer-Pricing Documentation

Builds the related-party balances schedule that supports both the IFRS disclosure note and the local-file transfer-pricing documentation. Covers intra-group loans, management charges, royalties, and inventory transfers, with the arm's-length pricing memo template per transaction category. Includes the typical reviewer questions on benchmarking studies and how to keep the documentation defensible without re-running benchmarks every year.

Module 4. VAT Reconciliation Against IFRS 15 Revenue

Reconciles the VAT return revenue base to IFRS 15 revenue line by line, isolating timing differences from permanent differences and from items outside the scope of VAT. Covers advance payments, contract modifications, variable consideration, and the tax point of supply rules that diverge from revenue recognition. Includes the reconciliation template with a column per reconciling category and an exception report for items requiring narrative support.

Module 5. IFRS 15 Cut-Off Versus Tax Point of Supply

Maps the IFRS 15 performance-obligation cut-off against the tax point of supply for VAT and the realisation point for corporate income tax. Covers period-end deliveries, services delivered over time, contract assets and contract liabilities, and the deferred-revenue treatment that the tax authority typically challenges. Includes the cut-off testing pack the audit team will request and the narrative the tax inspector will accept.

Module 6. IFRS 16 Lease Treatment and the Tax Bridge

Walks the IFRS 16 right-of-use asset and lease liability from initial recognition through depreciation and interest unwinding, then bridges to the cash rental payments deductible under local tax law. Covers the deferred-tax temporary difference that arises, the lease modifications mid-term, and the short-life and low-value exemptions. Includes the lease schedule template with the parallel tax-rental column and the deferred-tax movement per period.

Module 7. Withholding-Tax Tracking and Credit Schedule

Builds the withholding-tax register that tracks every payment subject to withholding, the rate applied, the certificate received, and the credit claimed in the corporate income tax return. Covers inbound and outbound withholding, treaty rate claims, and the documentation the tax authority requires for treaty relief. Includes the register template tied to the AP and AR sub-ledgers and the credit-utilisation schedule for the return.

Module 8. Statutory-to-IFRS Bridge for the Local Return

Builds the bridge between the statutory financial statements filed locally and the IFRS group reporting, so the corporate income tax return prepared off the statutory accounts can be reconciled back to the IFRS numbers. Covers the typical GAAP differences, the timing of the conversion adjustments, and the disclosure that the local registrar expects. Includes the bridge schedule that doubles as the explanation paper for an inspector reviewing the differences.

Module 9. Audit-Ready Evidence Pack Per IAS 12 Assertion

Builds the evidence pack the audit team will request for the deferred-tax and current-tax balances, organised by the financial-statement assertions of existence, valuation, completeness, rights and obligations, and presentation. Covers the typical review notes from prior audit cycles, the third-party confirmations needed, and the management representations that close the file. Includes the evidence index template that maps each assertion to a workpaper.

Module 10. Disclosure Note and the Effective Tax Rate Reconciliation

Builds the IAS 12 disclosure note from the workpaper, with the effective tax rate reconciliation explaining every percentage-point variance from the statutory rate. Covers the disaggregation of current and deferred tax, the geographical split where relevant, the tax losses with and without recognised deferred-tax assets, and the going-concern judgements supporting deferred-tax-asset recognition. Includes the disclosure-note template tied to the workpaper cells.

Module 11. Common Reviewer Gaps and Inspector Questions

Catalogues the questions audit reviewers and tax inspectors typically raise on IFRS tax workpapers, with the workpaper response and supporting evidence required for each. Covers deferred-tax-asset recoverability challenges, transfer-pricing benchmarking gaps, VAT-to-revenue reconciliation breaks, withholding-tax credit denials, and statutory-to-IFRS bridge questions. Includes the response template that closes each question with a documented answer rather than a verbal one.

Module 12. Worked Quarterly Close Pack

Ties every prior module into one quarterly close pack: the IAS 12 schedule, the current-tax computation, the related-party file, the VAT reconciliation, the IFRS 15 cut-off pack, the IFRS 16 schedule, the withholding-tax register, the statutory-to-IFRS bridge, the audit-evidence index, and the disclosure note. Covers the close calendar, the review sign-offs, and the handover pack for the next quarter. Includes the full pack template ready to populate at the next quarter-end.

How this addresses your situation

Specific modules that map to what you said you are dealing with.

The IAS 12 deferred-tax schedule and the disclosure-note draft are open in two tabs and the numbers do not tie.

The tax authority has asked why VAT revenue differs from IFRS revenue and the reconciliation has to be rebuilt from scratch.

The audit review note has come back questioning deferred-tax-asset recoverability and the supporting memo is one paragraph old.

The next quarter-end is six weeks away and the close pack from last quarter is a memory rather than a template.

What you get with this course

Twelve written modules in the Art of Service learning environment.
Downloadable workpaper templates for IAS 12, current-tax computation, related-party schedule, VAT reconciliation, IFRS 16 lease schedule, withholding-tax register, statutory-to-IFRS bridge, audit-evidence index, and disclosure note.
Worked example showing the full quarterly close pack populated end to end.
Hand-built implementation playbook tailored to the buyer's portfolio, delivered alongside course access.
30-day money-back guarantee.

What you will have in hand by Day 1, Week 1, Month 1

Within 24 hours: account in the learning environment provisioned, course access granted, hand-built implementation playbook delivered alongside.

Weeks 1 to 2: IAS 12 mechanics, current-tax computation, related-party schedule.

Weeks 3 to 4: VAT reconciliation, IFRS 15 cut-off, IFRS 16 lease treatment.

Weeks 5 to 6: Withholding-tax tracking, statutory-to-IFRS bridge, audit-evidence pack.

Weeks 7 to 8: Disclosure note, reviewer-gap catalogue, worked quarterly close pack populated against the buyer's own portfolio.

Before and after

Before

The IAS 12 schedule, the current-tax computation, and the corporate income tax return live in three spreadsheets that only reconcile by manual override, and every audit review or tax-authority query triggers a rebuild from scratch.

After

One workpaper carries the IAS 12 schedule, the current-tax computation, the VAT reconciliation, and the disclosure note with the same numbers, every reconciling item is documented, and the next quarter-end is a repeat rather than a rebuild.

What happens if you do not address this

The bridge between IFRS financial reporting and tax compliance stays in your head. The next audit cycle and the next tax-authority query each trigger a rebuild under time pressure, the evidence pack is assembled after the question rather than before, and the close pack is a memory of last quarter rather than a template for next quarter.

Who it is for

An IFRS-certified Economist or Accountant carrying both financial-reporting close responsibilities and tax-compliance work, typically inside a finance team of fewer than fifteen people, where the same person owns the IAS 12 schedule, the corporate income tax computation, the VAT reconciliation, and the audit response file. Either at an in-house finance function or in an outsourced-accounting practice serving a portfolio of mid-market clients.

Who this is NOT for. Not for transfer-pricing specialists who already work full-time on inter-company pricing studies, not for VAT-only compliance staff who do not touch the IFRS close, and not for audit-side staff who review rather than prepare the workpapers.

How it arrives

Text-based course in the Art of Service learning environment, plus downloadable workpaper templates and a worked quarterly close pack for every module, plus the hand-built implementation playbook delivered alongside course access.

Time investment. Around 3 to 4 hours per week for 8 weeks, plus the time to populate the templates against the buyer's own trial balance and tax computation.

Why $199 is the right number

Compared with a Big Four advisory engagement on the same scope, the course gives the workpaper templates and the documented bridge rather than a one-off advisory memo, at a fraction of the fee. Compared with free IAS 12 guidance available online, the course gives the worked workpaper templates and the populated close pack rather than the standard text alone. Compared with a generic IFRS update course, this one keeps the focus on the bridge between IFRS reporting and tax compliance rather than on IFRS reporting in isolation.

FAQ

I am already IFRS certified. Does this course re-teach the standard?

No. The course assumes IFRS certification and works on the bridge between IFRS reporting and tax compliance. The IAS 12 module covers the schedule mechanics rather than the recognition theory, and the IFRS 15 and IFRS 16 modules cover the tax-bridge implications rather than the standards from first principles.

Is the course tied to a specific jurisdiction's tax law?

The workpaper templates are jurisdiction-neutral and the bridge logic applies anywhere IFRS reporting sits alongside a corporate income tax return. The hand-built implementation playbook is tailored to the buyer's jurisdiction so the statutory-to-IFRS bridge and the withholding-tax register match local rules.

Can I use the templates with portfolio clients in an outsourced-accounting practice?

Yes. The templates are workpaper-ready and the close pack is designed to be populated per client. The implementation playbook covers the practice-level workflow for running multiple closes off the same template.

What if my close cycle is monthly rather than quarterly?

The close pack scales to monthly. The full IAS 12 walk is typically quarterly even in monthly-close environments, but the current-tax computation, VAT reconciliation, and withholding-tax register all run on a monthly cadence using the same templates.

How does the hand-built implementation playbook work?

After purchase, the buyer's portfolio and jurisdiction are reviewed and an implementation playbook is built that populates the templates against the buyer's actual trial-balance structure, tax-return format, and reporting calendar. Delivered alongside course access.

30-day money-back guarantee. If after a week of working through the materials this is not what you needed, reply to the receipt email and a full refund is processed. No questions, no forms.

Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.