DEFERRED TAXATION by CASE STUDIES

Date: 24 Sept '09
Time: 9:00am - 5:00pm
CPE/CPD: 7 hrs

About the seminar
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The “Deferred Taxation by Case Studies” workshop will progress to advanced aspects and complex practical problems in accounting for deferred taxation. It uses specific mini case studies designed to provide practical guidance with emphasis on using spread sheet to prepare working papers. You are encouraged to use this platform to discuss current controversial issues regarding the application and interpretation of IAS12.


Outline
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- Future tax consequences on properties (using cost model, revaluation model, fair value model)
      - Freehold land, leasehold land, building claiming Industrial Building Allowance (IBA), building         not claiming IBA; investment properties
- Financial instruments
- Provisions
- Impairment of receivables and Property Plant and Equipment
- Effect of foreign exchange
- Hire purchase and leasing
- Utilisation of tax losses
- Loss making entities
- The effect of deferred tax on business combinations (Integrating IFRS 3 Business Combinations)
- Fair value adjustment and its impact on consolidated goodwill
- Elimination of unrealised profits
- Acquiree’s losses

Who should attend
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• Main target audience - Practicing Accountants:
     • Company accountants
     • Internal/external auditors
     • Preparer of financial statements

• Others (Prerequisite - sound accounting knowledge):
     • Finance director
     • Lecturers


Facilitator
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Danny, Tan Boon Wooi

Danny has over 25 years of working experience in public practice, commerce and industry. He was trained with a firm of Chartered Accountants in London where he worked for over 10 years in the audit and consultancy. He also held the positions of business development and business operation manager with two UK multinational companies based in London for 5 years. Danny also has two years of public practice experience in Malaysia in Between 1996 and 1997 where he was an audit manager with a firm of accountants.

He is currently the partner of a firm providing financial training and consulting for firms in public practice and industry. Danny specialises in International Financial Reporting Standards. He is an experienced speaker in financial reporting and financial statement analysis for several professional institutions and public listed companies in Malaysia and overseas.

Danny holds an Honours Degree in Economics (major in finance and investment) from Manchester Metropolitan University (UK), MBA from Heriot-Watt University (UK) and Master in Advance Business Practice from University of South Australia.



If you are having trouble registering online then you may download and fill out this registration form and fax it to (65) 65090292.