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ICAN PM Crash Course by @ICANwithAOPro covers - 15 commonly tested questions - review of past questions from the last 10 diets - exam strategies for passing PM Get yours today, for the price of Shawarma and your favorite drink. nestuge.com/icanpmcrashcours…

Please follow @ICANwithAOPro. We have a X Space to host tonight on the ICAN Nov 2026 Diet Prep. Everyone who is writing ICAN exams or has completed their exams, but want to share their experiences are duly welcome. Come to talk to us.

Dear Busy Professionals, Are you sitting for PM in the ICAN Nov 2026 diet exams? This is for you! Don't let PM stop you from moving to the ICAN Professional level in the ICAN Nov 2026 diet exams. Sign up for the 10 Days Special Revision Class for PM today. Send a DM on WhatsApp to 08124648653 to get started.

IAS 12 - Income Taxes What you should know. IAS 12 deals with accounting treatment of income taxes, including: (1) Current Taxes; and (2) Deferred Taxes Our focus will be on the identification and accounting treatment of Deferred Taxes. Deferred Taxes is the tax effect of temporary differences. Why does Deferred Tax exist? Accounting and Tax rules sometimes recognize the same transaction at different times. For example, Accounting Depreciation v Capital Allowance. Therefore, Carrying Amount (as presented under accounting rules) and Tax Base (as presented under tax rules) figures will be different. This may create a deferred tax. Deferred Tax can be: (1) Deferred Tax Liability - Possible in a situation that the company is likely to pay more tax in the future because of a temporary difference. (2) Deferred Tax Asset - Possible in a situation where future tax benefits arising from deductible temporary differences or certain unused tax losses/credits. Now let us talk about TEMPORARY DIFFERENCES Carry Amount - Tax Base = Temporary Differences If CA > TB; that results in Deferred Tax Liability (leading to a taxable temporary difference) If CA < TB; that results in Deferred Tax Asset (leading to a deductible temporary difference) How to determine Deferred Tax Liability / Asset Step 1: Determine the temporary difference and its' classification, that is, whether it is Asset or Liability Carrying Amount - Tax Base = Temporary Difference Step 2: Apply tax rate to the temporary difference, that is: Temporary Difference * Tax Rate.

I just got this in my DM, and I am making a public response, so that those who have the same question, can have their answer. You don't need to attend tutorials to pass ICAN exams. If you are asking this question, it is either you don't have the time to attend lectures or the money to pay for lectures. That is understandable. However, if you have the money to pay for lectures, it is a worthwhile investment. If you have a good study program like @ICANwithAOPro, you have struck gold. Why did I say so? 1. You save on time. The time it will take you to read and understand difficult concepts will be shortened because lessons are well simplified. 2. Clarity. You don't have to read all the pages to pass. You will gain an understanding of how to approach each paper, therefore you will be able to use your time wisely. 3. You will gain insight into how ICAN exams are set and how to answer questions. Self-studying is good BUT if you can't dedicate hours into it, DON'T back down when you face a challenge, GO FOR IT. If you have the time, money and other resources to attend classes, find the right tutor or tutorial centre. You will be better off with a community of those who know the road.

Send a DM on WhatsApp to 0812464865326 diet exams, the hardest decision you can make is choosing @ICANwithAOPro as your preferred study partner. The rest, as they say is HISTORY. Take that bold step, start today! Send a DM on Whatsapp to 08124648653

If you are planning to write the ICAN Nov 2026 diet, this is for you! If you are at the Foundation Level, join the @icanwithAOpro lecture series for Cohort 1, starting June 13, 2026. Send a DM on WhatsApp to 08124648653 to get started.

As you are following me, follow @ICANwithAOPro. Let's ensure you don't miss out of the good stuff.

Lectures for ICAN May 2026 diet will commence on Jan 5, 2026. If you are interested in joining @AOProfServices online class for the May 2026 diet, send a DM on WhatsApp to 08124648653 to get started. Don't let obleee season stop you from preparing for ICAN exams early!

The good news keeps coming..!!! This individual took part in the 10 Days of FM organized by @AOProfServices for the ICAN Nov 2025 diet exams and passed. Another one for Mr Akin.

She did a 5/5 and had to introduce herself again. Hannah joined us in Skills and passed all the papers in Skills at once. Enrolled for Professional as well and cleared all 5 papers despite her busy schedule. Now a Qualified Accountant of the Institute of Chartered Accountants of Nigeria Congratulations Hannah, the pride of @AOProfServices

My team and I @AOProfServices wish every ICAN candidates success in the ICAN Nov 2025 diet exams starting tomorrow Nov 18, 2025. To all our registered students for the ICAN Nov 2025 lectures and the ICAN student online community we have built here, my prayers are with you. You have studied hard and you deserve the congratualtions that follows. I will be here cheering and supporting you from Day 1 - 3. You have got this. It is your time to shine. Take the center stage.