Understanding the Foundations of Deferred Taxation (Live Webinar)
Date:
10 November 2026, Tuesday
Details/ Promotion:
Please click
here for more details and to register.
Accredited tax professionals enjoy members' rate for selected ISCA courses! Refer to the Course Listing in SCTP's Taxcellence newsletter or write to enquiry@sctp.org.sg with your SCTP Membership number for the special promo code only for SCTP Members.
Contact:
Please refer to organiser’s webpage here.
Programme Synopsis
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 ISCA 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
A Highlight of Key Areas:- 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
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