This seminar will cover the deferred tax accounting objectives and the principles applied to achieve such objectives including temporary and permanent differences, measurement of deferred tax assets and liabilities, computation of deferred income tax expense or income, balance sheet classification, and income statement presentation.
The deferred tax has always been seen by many as problematic. Through examples, we will also go through the explanation and understand the principles arising from the following major topics: –
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- Depreciation and revaluation of Plant, Property, and Equipment
- Intangible assets
- Unutilised tax losses and tax credits
- Immovable Property
Matthew Spiteri is a certified public accountant. He is a member of the Malta Institute of Accountants and graduated from the Association of Chartered Certified Accountants (ACCA). In 2019 he also received his ACCA Diploma in International Financial Reporting and is presently a manager within the Outsourcing Department at RSM Malta. He leads a portfolio of clients in their accounting and VAT compliance assignments and has 11 years of accounting experience.
Events resources will be sent by email after the delivery of the event.
Day 1: 11/03/2021
Start time: 14:00 CET
End time: 17:15 CET
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560