Concorde Hotel (Formerly known as Le Meridien Hotel)
Enquiries:
For more information, please call Lynn at
68611000 or email us at learning@jobsdb.com.sg
Payment must be made before the commencement of the workshop. No cancellation is allowed 7 days prior to workshop.
Objective
Obtain clear and comprehensive understanding of concept of deferred tax and its application
Be equipped with the skills to calculate deferred tax balances under accounting regulation of FRS 12.
Be aware of the exceptions, irregularities and more advanced issues regarding deferred tax
Understand complex applications of FRS 12 regarding Fixed Assets and Investment Property
Analysis and discussion of complex deferred tax scenarios from case studies and identified
possible solutions
Outline
Deferred Tax refresher
FRS 12, with an easy 4-Step Approach for determining deferred tax under FRS 12
New tax issues, including Applicable Tax rate, Revaluation of fixed assets, Acquisition of investment at fair value, Investments in subsidiaries
Disclosures required under FRS 12
FRS 12 in an international context
FRS 18 - Revenue Recognition
Facilitator
Cecilia Handel is a Manager at PricewaterhouseCoopers, Singapore. She trained as a chartered accountant in London, UK and has seven years of audit experience in the information, communication and entertainment sector. She moved to Auckland, New Zealand in 2002 where she most recently worked as an International Financial Reporting (IFRS) specialist with responsibility for delivering IFRS training nationwide for one of the big 4 accountancy firms. She is a recent arrival to Singapore and now works within the client training team at PwC, delivering technical training.
Who Should Attend?
Finance staff of all levels who need to understand and be able to calculate deferred tax
Auditors and individuals interested in the contents of FRS 12
Anyone who wants to clarify their understanding of the concepts and the application of deferred tax
For more information, please call Lynn at
68611000 or email us at learning@jobsdb.com.sg
