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Deferred Tax – Building Your Foundation

RM1,200.00

 Deferred-Tax–Building-Your-Foundation-hrdf-trainings

Introduction:

MFRS 112 – Income Taxes/ FRS 112 – Income Taxes deals with the accounting for the current and future tax consequences of transactions and introduces the concept of deferred tax to address the mismatch between taxable profits and accounting profits.

How Will You Benefit

What you will learn:

  • Participants will gain a basic through to intermediate knowledge of underlying principles of deferred tax and its application.

Who Should Attend

  • Accountants & Auditors
  • Financial controllers and finance managers
  • Academicians

Methodology

Lecture-cum-discussions, Q&A sessions

Module

  • PRINCIPLE OF DEFERRED TAX
  • KEY LEARNING POINTS
  • KEY CONCEPTS WHICH FORMS THE FOUNDATION OF DEFERRED TAX
  • ASSESS DEDUCTIBLE TEMPORARY DIFFERENCES, TAX LOSSES AND TAX CREDITS FOR RECOVERABILITY
  • CASE STUDY TO REINFORCE THE CONCEPTS OF DEFERRED TAX
  • ORIGINATING AND REVERSAL ACCOUNTING ENTRIES FOR DEFERRED TAX
  • COMMON ERRORS IN PRESENTATION OF CURRENT AND DEFERRED TAX
  • ADDITIONAL PRACTICAL APPLICATIONS

Fee: RM 1,200 per pax

Loyalty Points: 1200 Points

Duration: 2 Days

Note: In-house course is available. Request it HERE

Trainer

Oh Ai Sim

Biodata:
Oh is a qualified Malaysian Certified Public Accountant and has more than 20 years of auditing experience with one of the big four accounting firms in Malaysia and Singapore. Her last position before she left the profession was that of Executive Director. Her client portfolio includes listed companies, multi-national companies and private entities, covering specialized industries in the technology sectors, property development and construction, retail and warehousing, manufacturing and trading as well as charitable organizations. She was also involved in initial public offerings, mergers and acquisitions, due diligence and corporate restructuring.

During her auditing career, she was actively involved in technical training, both in-house and for public seminars. She was the course director for certain technical courses and was involved in the course structures, content development and training schedules.She left the auditing profession and decided to specialize in IFRS training for corporates. She conducts training for MIA, CPA Australia, ACCA Malaysia, ISCA as well as in-house structured training. Her in-house training engagements comprise listed companies involved in property development, construction and the service industry.

For her in-house training engagements, the course contents are modified to meet the engagement’s expectations. She recently included in her training commitments the ACCA corporate reporting papers with the objective of bridging exam requirements and work life experience. She brings along her experience and knowledge in auditing and corporate reporting which complements the academic professional examinations and programmes.