Course Detail()

Programme Objective

Deferred taxation is part and parcel of any company’s financial statements. This course aims to provide a simplified approach to computation of deferred tax that will be applicable for most companies in Singapore.

Do note that the course will cover concepts based on Singapore Financial Reporting Standards only and will not cover other foreign jurisdictions. In addition, deferred taxation pertaining to BEPS Pillar Two will not be covered in this course as this is meant to be a foundation course.

Programme Outline

What is deferred tax?
Step-by-step process – permanent or temporary differences?
Scenarios – permanent or temporary differences?
Temporary differences – deferred tax asset or deferred tax liability?
Recognition of deferred tax assets / liabilities
How to do up a deferred tax computation
Case studies

On the completion of this course, you will:

Understand the main concept of deferred taxation
Be able to identify the difference between permanent and temporary differences
Be able to do up a deferred tax computation
Be able to identify when to recognise or not recognise deferred tax assets / liabilities

Training Methodology
Lecture style with practical illustrations, case studies and interactive discussions

Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A Foundation to Intermediate level programme intended for Accounting, Audit, Finance and Tax Professionals.

Schedule & Fees

Testimonial

Past Participant

Funding

1] NTUC Union Training Assistance Programme (UTAP)

NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2025.

*Unfunded course fee refers to the balance course fee payable after applicable government subsidies. This excludes material fees, registration fees, misc. fees etc.

This course is approved for UTAP support for intakes conducted between 08 February 2024 – 31 March 2025.

As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.

Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
Course by training provider must be supported under UTAP and training must commence within the supported period and;
Unfunded course fee must not be fully sponsored by company or other types of funding
Unfunded course fee must be S$20.00 and above, and;
Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
UTAP application must be made within 6 months after course ends.

For more information on UTAP Funding and to submit for UTAP claims, please visit https://www.ntuc.org.sg/uportal/programmes/union-training-assistance-programme. Terms and conditions apply.

Programme Facilitator(s)