【递延税 (中级) 全攻略】

Deferred Tax是一个让人非常头痛的东西，可是身为会计的我们，又不能忽视它的存在和重要性。上过我们Deferred Tax入门课的朋友都知道， Deferred Tax涵盖的范围很广而且复杂。。

这一次，叶老师，CK Liew和 YL Yap将通过线课程【递延税（中级）全攻略】, 为你更深入讲解Deferred Tax的复杂情况与应对的方法。其中包括：
 资产处置
 分期付款的资产
 资产公允价值调整 (“Fair Value Adjustment)
 不动产收益税 (“RPGT”)
 国外收入
 使用权资产
 合同产生的递延收入
 和其他。

务必让你更全面掌获Deferred Tax的要诀。而且在市面上，以华语讲解Deferred Tax是非常的少哦！

课程内容 ：
1. Overview of Deferred Tax
2. Determination of Deferred Tax using P&L method
3. Practical solutions to identify and resolve variance on deferred tax
4. Reconciliation of tax expenses
5. Practical scenario
5.1 Hire Purchase Arrangement
5.2 Disposal of Property, Plant and Equipment (Qualifying and Non-Qualifying)
5.3 Write off of Property, Plant and Equipment (Qualifying and Non-Qualifying)
5.4 Disposal of Investment Property (subject to RPGT)
5.5 Fair Value adjustment on Assets
5.6 Call Back on Capital Allowance for disposal within 2 years from acquisition.
5.7 Right-of-use Assets
5.8 Development expenditure
5.9 Deferred revenue arising from contract
5.10 Foreign source income
5.11 Provision for retirement benefits
5.12 Provision for unutilised leave
6. Case study