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Defferred Tax

This document outlines the agenda for a technical workshop on accounting for deferred taxation. The workshop will cover principles of deferred taxation, including tax bases and temporary differences; deferred tax implications arising from goodwill, initial asset/liability recognition, and exemptions; deferred tax arising from business combinations, including fair value adjustments and additional assets/liabilities recognized on consolidation; recognition of deferred tax assets from unused tax losses and credits; and presentation and disclosure requirements for current and deferred taxes. Participants are asked to bring calculators.

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PradeepTiwari
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21 views

Defferred Tax

This document outlines the agenda for a technical workshop on accounting for deferred taxation. The workshop will cover principles of deferred taxation, including tax bases and temporary differences; deferred tax implications arising from goodwill, initial asset/liability recognition, and exemptions; deferred tax arising from business combinations, including fair value adjustments and additional assets/liabilities recognized on consolidation; recognition of deferred tax assets from unused tax losses and credits; and presentation and disclosure requirements for current and deferred taxes. Participants are asked to bring calculators.

Uploaded by

PradeepTiwari
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Event: Technical Workshop: Accounting For Deferred Taxation

 
Overview
 Principles Of Deferred Taxation
 Understanding Tax Bases And Temporary Differences
 Basis Of Provision Under The Balance Sheet Liability Method
 Question 1
 Question 2
Deferred Tax Implications Arising From
 Goodwill
 Initial Recognition Of An Asset Or Liability
 Exemptions from recognition of deferred tax liabilities
 Question 3
Deferred Tax Arising From Business Combination
 Fair Value Adjustments
 Additional assets and liabilities recognized on consolidation
 Initial recognition exceptions taken by the acquirer
 Unrealized Profit And Losses
 Undistributed Profits
 Unutilized Tax Losses Of Parent And Subsidiary
Recognition Of Deferred Tax Assets
 Unused Tax Losses And Tax Credits
 Presentation And Disclosure Requirements Of Current And Deferred Taxes
 Comprehensive Question 4
**Participants are required to bring along their calculators for the workshop.

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