CCH Learning SEA


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This is the PM session of our ONE-DAY workshop.

This topical workshop will deepen your practical understanding in accounting for deferred taxation: FRS 12/SFRS(I) 1-12 Income Taxes. As this is one of the challenging financial reporting standards to implement, the trainer will use multiple working examples to illustrate the major provisions and compliance requirements of FRS 12/SFRS(I) 1-12. Additionally, some recent amendments to the Singapore Income Tax Act that affect accounting for income taxes under FRS 12/SFRS(I) 1-12 will be discussed. Attend this workshop and learn to confidently apply FRS 12/SFRS(I) 1-12 in your financial reporting and avoid compliance risks.

This unique workshop format offers you the option to attend either the AM, PM or ONE-DAY session.

AM Session: 2023 Annual Update: Financial Reporting Standards, click HERE

One-day Session: 2023 Annual FRS Update & Accounting for Deferred Taxation FRS 12/SFRS(I) 1-12, click HERE

By attending the one-day session, you enjoy greater savings and lunch will be provided. Register NOW!

Programme Outline

PM Session: 1.30pm-5.00pm

Accounting for Deferred Taxation: FRS 12/ SFRS(I) 1-12 Income Taxes

  • Overview of tax accounting
  • Basic principles underlying deferred tax accounting in FRS 12
  • Recognition
  • Measurement
  • Presentation
  • Disclosures


This workshop qualifies for 3.5 CPE hours in Financial and Sustainability Reporting Standards and Pronouncements (Category 1).

What you will learn

  • Deepen practical understanding of the FRS 12/SFRS(I) 1-12 Income Taxes
  • Learn to account for deferred taxation under FRS 12/SFRS(I) 1-12
  • Gain a good grasp of the compliance requirements of FRS 12/SFRS(I) 1-12
  • Confidently apply FRS 12/SFRS(I) 1-12 and avoid compliance risks in your financial reporting

Target Audience

  • Accountants
  • Auditors

Expert Speaker

Professor Ng Eng Juan graduated with B. Ec (first class honours) from Universiti Malaya, and MBA from University of Southern California. He is a fellow of ISCA with several years of working experience in an international public accounting firm. Prof Ng has been with the Nanyang Business School, Nanyang Technological University, teaching Financial Accounting subjects in the B Acc and MBA programmes. Over the years, he has won several teaching awards. He also conducts regular continuing professional education programmes for delegates from China, Malaysia and Singapore. Prof Ng has written several publications including “Singapore GAAP”, “Derivatives and Hedge Accounting” and “Practical Guide to Financial Reporting Standards Singapore”, which are published by CCH Asia. He is currently an Adjunct Professor in Singapore University of Social Sciences (SUSS).

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