Optimising deferred tax balance - Webinar SG 2026

Deferred tax is a complex and often misunderstood aspect of financial reporting. This course offers a comprehensive understanding of deferred tax under FRS 12, covering the recognition, measurement and reporting of deferred tax assets and liabilities. It explores the impact of temporary differences, arising from disparities between tax bases and carrying amounts.

This course also delves into the treatment of unutilised tax losses and special circumstances such as business combinations, asset revaluations and changes in tax rates.

You will gain insights into the latest developments in FRS 12 such as deferred tax related to assets and liabilities from a single transaction, along with the impact of international tax reforms, including the Pillar Two Model Rules.

Key topics covered

• Fundamentals of deferred tax under FRS 12
• Common issues and pitfalls in deferred tax
• Deferred tax assets and liabilities: Recognition and measurement
• Case studies: Practical applications of deferred tax principles
• Updates for deferred tax: What's new?

Speaker Profile

Oh Ai Sim
Ai Sim has more than 21 years of audit-related experience with a Big Four accounting firm. Her portfolio of clients includes public listed entities and multinational corporations covering industries across retail, manufacturing, trading, property development and construction. She has also conducted in-house and client training sessions covering FRS and audit-related topics.