Deferred tax has always been a topic which is perceived by many accountants as problematic. Deferred tax follows the underlying principles of the accruals concept, whereby, any future tax liabilities or future tax savings arising from taxable and deductible temporary differences respectively are charged to the books until the differences fully reverse. Whereas many understand this basic principle, its application at times may become complicated. The seminar will go through the salient provisions of IAS 12 ‘Income Taxes’ but will also cover the main differences between IAS 12 and the relevant GAPSME deferred tax provisions.
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Paul Zammit graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008. Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017.After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters. Paul currently lectures ACCA and ACA students.
Events resources will be available after the delivery of the event.
Start date: 17/03/2020
Start time: 14:00
End time: 17:15
Venue: Landmark Business Centre - Hal Qormi
Phone: +356 27555560 / +356 77555560