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GAAP differences and accounting for income taxes under IFRS

Our two day seminar explains the main differences between the GAAP and IFRS standards and the main principles of IAS 12.

27 November 2018 - 28 November 2018, 8:30AM - 5:00PM, CET

Are you looking for an opportunity to better understand the differences between the Belgian GAAP and IFRS? Or do you simply want to refresh your knowledge about these standards?

Do you want to learn more about deferred taxes? Or are you curious to know how to handle the tax reporting pack that you need to fill in?  Do you regularly struggle to get the effective tax rate reconciliation right?

If any of the above statements apply to you, then please join our two day seminar taking place on 27 and 28 November 2018. The first day of the seminar will focus on the differences between the IFRS and the Belgian GAAP. On the second day, more insights on tax accounting and reporting will be shared with you.


Tuesday 27 November 2018

The first day is aimed at those who wish to gain a broad understanding of the main differences between the Belgian GAAP and IFRS. This course is not meant to be comprehensive, but will rather focus on a selection of differences that we encounter most in practice. For these differences, the accounting treatment in both the Belgian GAAP and IFRS will be explained based on practical examples.


Wednesday 28 November 2018

During the second day, you will be guided through the main principles of IAS 12 while covering the following topics:

  • Introduction on deferred taxes
  • Determination of tax bases
  • Identification of temporary differences
  • Measurement of deferred taxes
  • Recognition of deferred taxes
  • Uncertain tax treatment
  • Effective tax rate reconciliation
  • Return to provision reconciliation
  • Presentation and disclosures


Practical Information


  • 08.30 – 09.00    Welcome coffee
  • 09.00 – 10.30    Seminar
  • 10.30 – 11.00    Coffee break
  • 11.00 – 12.00    Seminar
  • 12.00 – 13.30    Lunch
  • 13.30 – 15.00    Seminar
  • 15.00 – 15.30    Coffee break
  • 15.30 – 17.00    Seminar



KPMG Offices Brussel
Luchthaven Brussel Nationaal 1K
1930 Zaventem



Please register via the link in the upper right corner.






  • € 220 / day
  • € 350 / 2 days


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