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

 

 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