• Incorporating the deferred tax effects on the new/revised FRSs such as FRS 139. FRS 101. FRS 3 and etx
• Distinguishing, recognising and relating the basic principles as well as working knowledge in the recognition, measurement, presentation and disclosure of deferred taxation
• Additional advanced and complex issues in accounting for future tax consequences, with emphasis on finding deferred tax assets and liabilities using the balance sheet approach
• Practical guidance on how to use spreadsheet to prepare working papers to support deferred tax computations

WHO SHOULD ATTEND:-

1. Accountants & Auditors
2. Company Secretaries
3. Financial Controllers
4. Finance Managers
5. Fund Managers & Investment Analysts

MODULES:-
Module 1: Objective of FRS 112
Module 2: Understanding and determining tax base of assets and liabilities
Module 3: Recognition of deferred tax assets and liabilities
Module 4: Measurement of deferred tax assets and deferred tax liabilities
Module 5: Computation format using spreadsheet
Module 6: Presentation and disclosure
Module 7: Solving practical deferred tax issues by case studies
Module 9: Deferred tax on investments in subsidiaries, associates and joint venturesle 8: The effect of deferred tax on business combinations
Module 10: Controlled transfers of assets between group of companies
Module 11: Deferred tax effect on financial instruments
Module 12: Fair value changes in available for sale financial assets
Module 13: Incorporating FRS 101, presenting Other Comprehensive Income (OCI)