Programme Objective

To discuss and illustrate the major provisions of FRS 12 Income Taxes / SFRS(I) 1-12 Income Taxes. Some recent amendments to the Singapore Income Tax Act that affect accounting for income taxes under FRS 12 / SFRS(I) 1-12 will also be discussed. After attending this half-day program, participants should be able to comply with the requirements of FRS 12 / SFRS(I) 1-12 and Singapore Income Tax Act.

Programme Outline

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

Training Methodology

Lecture style, with Exercises/Case Studies.

Closing Date for Registration

1 week before programme or until full enrolment

Intended For

Accountants and Auditors.

Programme Facilitator(s)