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Accounting for Deferred Tax - 11th Run

TheĀ Accounting for Deferred Tax workshop will provide an overview of the recognition, measurement and presentation of deferred tax. The workshop will advise on how to identify and measure temporary difference for tax residents under Pioneer and DEI Status. The participants will be introduced to deferred tax issues on share-based payments, investment properties and business combinations. In addition, the workshop will illustrate the highly complex area of uncertain tax positions under FRS. The workshop will conclude with a look at the key changes proposed by the new exposure draft on income tax under FRS 12 (R).

Key Topics

Overview of FRS 12 Income Tax

Recognition of Deferred Taxes

  • Step-by-step approach
  • Temporary vs permanent differences
  • Tax base vs book base
  • Tax rate

Complex Deferred Tax Issues

  • Tax holidays (Pioneer and DEI Status)
  • Investment properties
  • Share-based payments
  • Business combinations: fair value adjustments, initial recognition difference, tax losses of acquiree

Uncertain Tax Positions under FRS

  • Concept and recognition criteria
  • Measurement of uncertain tax positions
  • Presentation of uncertain tax positions

Exposure Draft on Income Tax FRS 12 (R)

  • Key changes in recognition and measurement of deferred taxes
  • Executive summary
LOCATION Carlton Hotel, 76 Bras Basah Road, S(189558)
COST $398 nett per participant (inclusive of course materials, certificate of participation, buffet lunch, tea breaks & refreshments)
PAYMENT METHODS Cheque, bank transfer or cash
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