Learning objectives  

By the end of this event the attendee should: 

• Understand the philosophy behind deferred tax; 

• Understand how to calculate deferred tax; 

• Understand the assets and liabilities approach to calculating deferred taxation; 

• Understand the tax bases of assets, liabilities and income received in advance;  and 

• Understand how to use the carrying amounts and tax bases of assets and liabilities to calculate and understand deferred tax. 

Content 

The webinar will cover the following topics:  

• Introduction. 

• Deferred tax - the philosophy behind it.  

• How to calculate deferred tax. 

• The assets and liabilities approach.   

• Understanding the tax bases of: 

  • Assets. 

  • Liabilities,  

  • Income received in advance. 

• Using the carrying amounts and tax bases of assets and liabilities: 

  • To calculate deferred tax. 

  • To understand deferred tax. 

• Milestone Assessments 1 - 3. 

Obtaining your CPD certificate 

This webinar qualifies for 2.5 CPD hours with your professional body including: ACCA, SAICA, AAT, SAIPA, SAIBA, IAC, CIS, ICBA, LSSA, FPI, and the IBA. The SAAA CPD policy is compliant with IFAC IES7 and is recognised by all relevant professional bodies. 

All attendees are issued with a CPD certificate available in an online profile. 

About the presenter 

Anton van Wyk M.Com, CA(SA) 

Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS). 

Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees. 

Who should attend 

The following persons will benefit from attending this webinar: 

• Professional Accountants including: RA, CA(SA) ,PA(SA) and BAP(SA); 

• Accounting officers;  

• Tax practitioners; and 

• Bookkeepers. 

Price               

• R 575.00 - Online admission - Individual. 

• R 950.00 - Online admission - Company. 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• Summarised slide presentation. 

• Reference documents and/or course material. 

• You can ask questions during the webinar and you will also have access to me the presenter after the webinar.