LECTURE DATE: 2ND MARCH TIME:

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1 DEFERRED TAX MADE EASY COURSE FEE: 60 inc. VAT LECTURE DATE: 2ND MARCH TIME: THESE WORKSHOPS ARE TARGETED FOR SMALL GROUPS ONLY ROUNDTABLE WORKSHOPS REF 01 / 2018

2 WEL COME.

3 DEFERRED TAX MADE EASY MIA ACCREDITED (CORE) UNDER THE ACCOUNTANCY BOARD S CPE SCHEME TOTAL DURATION: 3 HOURS ENROLMENT: REGISTRATIONS@CPA-FORUM.COM

4 COURSE OVERVIEW Workshop Concept 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 due to the different tax rules, in particular for immovable property, securities, intellectual properties, and other assets. The workshop 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. Keynote As the workshop will be focusing on IAS 12 and the GAPSME deferred tax provisions in Section 16, it is critical that the participants have a basic knowledge of the applicable standard and section. Workshop Agenda: Via numerous examples, this workshop will explain the basic principles of deferred taxation mainly those arising from. 1. Depreciation on property, plant and equipment; 2. Revaluations thereon; 3. Unutilised tax credits and tax losses; 4. Provisions and impairments; and 5. Immovable Property 6. Leases 7. Intellectual property and other intangibles

5 TIMETABLE Registration Part Coffee Break :00 Part 2 17: Conclusions and Question time FAQS Who Should Attend? ACCOUNTANTS, AUDITORS AND STUDENTS What previous knowledge is required? NO PREVIOUS KNOWLEDGE REQUIRED Where will the workshops be held? UNIVERSITY RESIDENCE, LIJA. CAR PARK AVAILABLE FREE OF CHARGE.

6 SPEAKERS JOHN DEBATTISTA In 2013 John Debattista Co-founded Zampa Debattista and is now the Audit and Assurance Partner. John is also an IFRS and GAPSME specialist. John lectures at the final stages of ACCA, namely the Corporate Reporting paper. He also lectures the ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales, namely the AFAR and Corporate Reporting papers. John is also a speaker in audit and accountancy seminars delivered by a number of institutes in Malta. He lectures a number of modules for the Diploma in IFRS provided by the Malta Institute of Accountants (Dip IFR]. John has worked abroad on a number of assignments which mainly related to gaming and financialservices namely in Zurich, Vienna, Linz, Graz, Bucharest and London. ALEXIA PSAILA Alexia Psaila joined Zampa Debattista in 2016 in the post of assurance Supervisor. Alexia has previously been an Assurance Services Senior Manager, and an Assurance Services Manager at a mid-tier accountancy and audit firm. Alexia has been responsible for a number of corporate and local government audits and audit reviews; for the preparation of accounts and compliance requirements of companies with a category 2; for planning and assigning work for the assurance services departments; as well as training new staff. She has delivered both internal and external seminars.

7 FEES & DATE COURSE FEE: 60 inc. VAT LECTURE DATE: 2ND MARCH TIME: VERY LIMITED SEATS AVAILABLE WHAT S INCLUDED 3 Accredited CPE Hours Certificate of Attendance Summary Slides Access to CPA Online Forum Discussion Boards on website for follow up discussion

8 BOOKING FORM Workshop Title : Workshop Reference Number : Booking forms should be submitted along with proof of payment by on registrations@cpa-forum.com or by post to 230, 2nd Floor, Eucharistic Congress Road, Mosta, MST 9039 BOOKING DETAILS Surname: Name: ID Card Number: Mobile Number & Telephone Number: Surname: Name: ID Card Number: Mobile Number & Telephone Number: Surname: Name: ID Card Number: Mobile Number & Telephone Number: Signature: Date: PAYMENT DETAILS BANK: BANK OF VALLETTA Plc IBAN: MT22VALL BIC: VALLMTMT Account Holder: Mr. John Debattista & Mr. Matthew Zampa

9 ENROLMENT: WEBSITE: FACEBOOK: