$449.40 (including GST) |
FRS 12 Income Taxes deals with the disclosures of current tax and deferred tax. It sets out the concept of deferred tax and how to account for deferred tax. Deferred tax arises because of accounting mismatch between taxable profits and accounting profits.
Participants will be guided step-by-step from understanding the concepts and application of the concepts set out in FRS 12 to the completion of a deferred tax worksheet. The guided approach is very important as it builds the foundation to deferred tax accounting and with this knowledge, participants will be able to apply the concept to any circumstances encountered in the future.
At the end of the workshop, you will:
Understanding deferred tax
Current tax accounting
Dissecting the complexities in computing deferred tax (using excel worksheet)
Additional exercises
Participants are encouraged to bring along their laptops ( equipped with Excel Spreadsheets ) for the exercises and worked examples.
Participants without the use of laptops will be issued with hard copies of the exercises to facilitate learning.
This workshop qualifies for 7 CPE hours in Financial Reporting Standards and Pronouncements (Category 1)
Oh Ai Sim
Ai Sim has over 20 years of audit related experience with a big four accounting firm. Her portfolio of clients includes public listed entities and multinational corporations covering the following industries: retailing, manufacturing, trading, property development and construction. She conducts training regularly on FRS and audit related topics.
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