Accounting for deferred taxation - Workshop 2019

For REP’s, Member staff and Group (3+) registrations, complete & email registration form to cpd.malaysia@cpaaustralia.com.au
Download brochure & registration form

• Save 10% when you register online at least 1 month prior to the workshop date.
• Save 5% when you register via manual form at least 1 month prior to the workshop date.

Presenter:
Mr Ng Kean Kok

This workshop provides you with the knowledge about the importance of providing for the effects of future taxes in the financial statements, the steps towards determining the components of the workings and thus, computing the deferred tax balance. The workshop will thus cover recognition, measurement, presentation and disclosures as required under the standard. There will also be coverage of the practical, advanced and complex issues to be considered by the management of the companies, with case studies and examples, and excel computations.
 

Key topics covered:

Part 1: Accounting for deferred taxation (Basic and intermediate level)

• Module 1: Introduction
• Module 2: Basic deferred tax knowledge
• Module 3: allocating deferred tax charge or credit
• Module 4: Presentation and Disclosures

Part 2: Accounting for deferred taxation (Advanced level)

• Recap / brief on deferred taxation
• Module 1: Practical considerations
• Module 2: Other practical considerations
• Module 3: Conclusion

• Explain the requirements of MFRS 112.
• Explain the terms under MFRS 112.
• Determine the tax base of assets and liabilities.
• Calculate deferred tax.
• Explain and illustrate the presentation and disclosure requirements.
• Explain and review the practical considerations affecting the deferred tax balance under various scenarios.

Directors, managers, CFOs, financial controllers, accounts executives