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FRS 12 Income Taxes deals with the disclosures of current tax and deferred tax. It sets out the concept of deferred tax and how to account for deferred tax. Deferred tax arises because of accounting mismatch between taxable profits and accounting profits.
Participants will be guided step-by-step from understanding the concepts and application of the concepts set out in FRS 12 to the completion of a deferred tax worksheet. The guided approach is very important as it builds the foundation to deferred tax accounting and with this knowledge, participants will be able to apply the concept to any circumstances encountered in the future.
At the end of the webinar, you will:
Understanding deferred tax
Applying a stepped approach to deferred tax calculation
This workshop qualifies for 7.0 CPE hours in Financial Reporting Standards and Pronouncements (Category 1).
Oh Ai Sim
Ai Sim is a qualified Accountant with over 20 years of audit related experience in a big four accounting firm. Her portfolio of clients included listed companies, multi-national companies and private entities, covering specialized industries in the technology sectors, property development and construction, retail and warehousing, manufacturing, trading and charitable organizations.
Ai Sim was involved in initial public offerings, mergers and acquisitions, due diligence and corporate restructuring.
She was also actively engaged in technical training during her audit career. She now conducts training regularly on FRS and audit related topics.