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Accounting for Deferred Tax - 13th Run

The Accounting for Deferred Tax workshop will provide an overview of the recognition, measurement and presentation of deferred tax.

Key Topics


  • Principles of deferred taxation
  • Why provide for deferred taxation?
  • What are temporary differences?
  • Deductible temporary differences?
  • Taxation temporary differences?
  • Establishing tax bases of assets and liabilities
  • Practice exercise


  • Calculating deferred tax provisions
  • Exemptions from recognition of deferred tax liabilities
  • Deferred tax on fair value adjustments
  • Deferred tax on consolidation adjustments
  • Deferred tax on investments in subsidiaires and associates
  • Practice exercise

Recognition of Deferred Tax Assets

  • Deferred tax on unutilised tax losses and tax credits
  • Presentation and disclosure requirements of current and deferred taxes
  • Writing an accounting policy note for taxation in financial statements
  • Practice exercise

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CPE Hours


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Carlton Hotel, 76 Bras Basah Road, S(189558)

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$398 nett per participant (inclusive of course materials, e-certificate, lunch, tea breaks & refreshments)

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Payment Methods

Bank transfer, PayNow, cheque or cash


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Sardool Singh

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