UTAP Funding
The format of this course is a Live Webinar. A detailed set of instructions on the Live Webinar will be sent to you closer to date. Programme ObjectiveThis seminar aims to refresh your skills in applying the fundamental principles of FRS12/IAS12 and to provide practical approach in deferred tax accounting through case studies illustrations.
The format of this course is a Live Webinar. A detailed set of instructions on the Live Webinar will be sent to you closer to date.
Programme ObjectiveThis seminar aims to refresh your skills in applying the fundamental principles of FRS12/IAS12 and to provide practical approach in deferred tax accounting through case studies illustrations.
IntroductionWhat is the objective of FRS 12?What are income taxes?What is the approach of FRS 12?Recognition of current tax liabilities and current tax assetsTemporary differencesWhy do we need to calculate deferred taxes?What are temporary differences?How do I calculate deferred tax?Must a deferred tax liability always be recognised?What is a tax base?An example of how deferred tax liability is calculatedHow does deferred tax affect assets carried at fair value?Deferred tax in consolidated accountsFair value adjustmentsAdditional assets and liabilities that are recognized on consolidationInitial recognition exceptions taken by the acquirerConsolidation adjustmentsDeferred tax asset arising from unrecognized tax losses of the acquireeDeferred tax asset arising from unrecognized tax losses of the acquirerInvestments in subsidiaries, associates and joint venturesDeferred tax assetsWhat are deferred tax assets?When is a deferred tax asset recognised?What is the criteria in assessing the probability that taxable profit will be available?Measurement issuesWhat tax rates should one use to measure current and deferred taxes?What are the tax consequences of dividends?In what situations is tax charged to equity instead of the income statement?Presentation and disclosureQuestions & Answers Training MethodologyLecture style, with Exercises/Case Studies.Closing Date for Registration1 week before programme or until full enrolment.
Training MethodologyLecture style, with Exercises/Case Studies.Closing Date for Registration1 week before programme or until full enrolment.
A Foundation to Intermediate Level programme intended for Practising and Non-Practising Accountants and Auditors.
Category 1 = 7.00 Hours
17 Oct 2025 (9:00 AM - 5:00 PM)
For Members: $ 409.84 For Non-Members: $ 493.77
1] NTUC Union Training Assistance Programme (UTAP)UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.
To find out more on the UTAP funding and support validity period please click here.
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008
Sardool is a fellow member of the Association of Chartered Certified Accountants (ACCA) and Chartered Accountant of Singapore (CA Singapore). He is currently chief financial officer in a family office. Prior to his current appointment, he was the group financial controller of a Singapore listed healthcare company. During his ten years in the healthcare industry, he was responsible for the entire group financial functions and the IPOs of two subsidiaries on SESDAQ. He had also gained his working experience with KPMG Peat Marwick and a Japanese merchant bank.
Sardool brings a commercial perspective to the understanding of complex accounting standards and simplifies the requirements of these standards to enable the participants to have a clear understanding of the topic. He was previously an adjunct associate professor in the department of accounting of the NUS Business School for 17 years.
Sardool has been lecturing for the past 30 years, and is a highly sought-after seminar leader in the areas of financial reporting standards, cash flow statements, analysis of financial statements, consolidation and other technical accounting topics.
Online Classroom in or outside ofSingapore
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Declaration to be provided by CPE
This Course is Intended for CA Singapore Users..
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Do you wish to apply for SFC funding? (Singapore Citizenship Only)
18 Sep 2025 - 18 Sep 2025