mia may june 2018pd.mia.org.my/wp-content/uploads/2018/04/may-june.pdf · required under mfrs...

Winner of HUMAN RESOURCESMINISTER AWARD 2011TRAINING PROVIDER CATEGORY

pd.mia.org.my MIA continuing professional education series

The Starting Point of all Achievement is Desire.

NAPOLEON HILL

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BLENDED LEARNING Now available and provides you

an extra 4 CPE hours!Details @ pages 20.

MIA CONFERENCE 2018 REGISTRATION IS NOW OPEN!

Don't miss this must-attend Conference:9 & 10 October 2018

Kuala Lumpur Convention Centrefind out more at

http://miaconference.mia.org.my

arrangements for

RAMADHANProgramme runs from 8:30am to 4:30pm.

Muslim participants will receive aRamadhan meal voucher in lieu of

lunch & refreshments.Terms & Conditions apply

2

INTEGRATED REPORTING (IR)–BETTER REPORTING FOR HIGHER RETURNS

Integrated reporting (IR) is gaining more momentum and support globally and locally, as investors and regulators throw their weight behind it. Some key initiatives driving (IR) include:

• Influential investor support. As of 16 October 2017, Australian asset owners and some of Europe’s largest institutional investors had put their names to a statement supporting better disclosure of non-financial information.

• The updated UK FRC guidance on Strategic Report recommends that non-financial information be integrated throughout the Strategic Report, as of 15 August 2017.

• European Commission (EC) adopted non-binding guidelines on the disclosure of non-financial information by companies, as of 26 June 2017.

• IFAC had released a paper stating that “(IR) is the way to achieve a more coherent corporate reporting system, fulfilling the need for a single report that provides a fuller picture of organisations’ ability to create value over time”, as of 11 January 2017.

• (IR) was included in the Philippines Corporate Governance Code which came into force on 1 January 2017.

• The King IV Report on Corporate Governance for South Africa 2016 (King IV) was released as of 2 November 2016.

• (IR) was incorporated in the Malaysian Code on Corporate Governance, and large companies are encouraged to adopt (IR).

• As an advocate of (IR) in Malaysia, MIA had also produced its inaugural (IR) for the 2016/2017 financial year to encourage other adopters.

What do you gain from (IR)?:

1. (IR) lets you share your unique Value Creation Story, medium and long-term growth strategies to internal and external stakeholders in a less rigid and constrained format.

2. (IR) and integrated thinking is a transformative process that helps companies analyse their business model; clarifies their thinking, purpose and value to stakeholders; and breaks down internal silos.

3. Not as Costly as it seems—As a rule of thumb, costs are similar to the costs taken to produce an annual report. Rather than costs, the challenge is to form a cross-functional team and break internal silos to collaborate and produce a connected story.

Good (IR) vs Great (IR): the differences and success factors:

1. Articulation of the value creation story—a good (IR) demonstrates understanding of business and the context in which the organisation operates, whereas an excellent one takes it to the next level by demonstrating connectivity and linkages. The better the integrated thinking, the better the connectivity of information.

2. Disclosure of KPIs and performance measures across the capitals—these should be both quantitative, qualitative and comparable, and explain how these capitals are used and linked to strategy and value creation.

3. Disclosure of risks—a good (IR) is balanced and tells the negative side of the story, discloses risks and how these are managed.

4. Materiality—excellent reports disclose how materiality is determined based on stakeholder engagement and inclusion. But it is challenging for novices to collect information from external stakeholders to determine materiality, and companies might want to defer this to the second or third year of their (IR) journey.

5. Do a gap analysis to identify your unique barriers to (IR) and the areas where your organisation is lacking. As a starting point, do a checklist to assess the gap between your present corporate reporting practices and the (IR) framework on preparing an integrated report by the International Integrated Reporting Council (IIRC).

6. Appoint a champion within senior management, such as the CFO or head of communications, who can drive (IR) and present the (IR) project to the Board. Support at Board level is very important to ensure the long-term take-up and success of (IR).

This article is for general information only, and should not be used as a substitute for professional advice, nor as a basis for any business decision or action taken (or not taken).

MIA shall not be liable for any loss, damage or costs howsoever arising, as a result of any person acting on reliance of the article, or arising out of any omission from it.

DOWNLOAD FULL BROCHURE FROM pd.mia.org.my 3Please see full brochure for programme details / The above programme fees are inclusive of 6% GST.

OBJECTIVES• Assist preparers and users of financial

statements better understand requirements of the standard, in particular accounting for lessee/lessor, and presentation and disclosure requirements

• Be prepared for application when the standard comes into effect

OUTLINE• History, Background, Rationale for

Change• Proposals in the Original Exposure

Drafts and Feedback• Fundamental Approach—Rights and

Obligations• Identifying a Lease• Contracts that contain a Lease• Determining the Lease Term• Lessee Accounting—Right-of-Use

Approach» Right-of-use assets and

Measurement requirements» Measurement model and alternatives» Measurement of lease liabilities» Remeasurement of lease liabilities» Presentation and disclosure

requirements—Lessees• Lessor Accounting

» Risks and rewards approach» Finance Lease vs. Operating Leases» Measurement of lease receivable» Lease income from operating leases» Presentation and Disclosure

Requirements—Lessors

OBJECTIVES• Understand and interpret the complex

principles of Section 11, 12 and 22 in MPERS • Understand and apply the standards in

practice immediately

OUTLINE• Identifying Financial Instruments in

Practice» Definition of financial instrument,

financial assets, financial liabilities, equity instruments

» Understanding the nature of contracts that create financial instruments

» Critically analyse the characteristics of basic financial instruments

• Scope and Accounting Policy Choice» Scope of Section 11 and Section 12 » Accounting policy choice & interrelation

between Sect 11, 12 and MFRS139• Presentation of Financial Instruments

» Identifying equity and liability in accordance with Section 22

» Special principles for transactions settled in own equity instruments

» Accounting for compound instruments» Offsetting of financial assets & liabilities

• Recognition and Derecognition» Principle of initial recognition and

subsequent derecognition of financial assets and financial liabilities

» Difference between derecognition and impairment of financial assets

• Measurement» The principles of initial and subsequent

measurement» Fair value measurement considerations

and the use of valuation models

• Sales and Leaseback Arrangements• Sublease Arrangements• Exemption for Short-Term Leases and

Small Assets• Transitional Provisions• Potential Issues, Implications and

Assessment of Potential Impact on practice

METHODOLOGYLectures, discussions, illustrative examples on application of proposed standards.

WHO SHOULD ATTEND• Financial Controllers• Finance Managers• Accountants and Auditors• Fund Managers• Investment Analysts• Company Secretaries

DATE, VENUE & CONTACT INFO Date : 3 May 2018 Venue : Hilton Petaling JayaContact : StephanieTel : 03 2722 9105Fax : 03 2722 9009

PROGRAMME FEEMember : RM 636Member Firm’s Staff or Sponsored Staff : RM 689Non-member : RM 848

FACILITATORTAN LIONG TONG

» Accounting & mathematics for amortised costs using effective interest rate method

» Impairment of financial assets• Understanding Derivative Accounting and

Hedge Accounting (Section 12)» Set up derivative accounting procedures» Understand rules of hedge accounting» Types of risks qualify for hedge accounting

• Disclosure» How to disclose financial instruments

affecting financial position & performance» Other disclosure issues for Sect 11 & 12

METHODOLOGYLectures, case study, illustrations, discussions.

WHO SHOULD ATTEND• Company Accountants• Finance Directors and Managers • Internal and External Auditors

DATE, VENUE & CONTACT INFO Date : 9 May 2018 Venue : Concorde Hotel Kuala LumpurContact : HaziqTel : 03 2722 9198Fax : 03 2722 9009


FACILITATORDANNY TAN BOON WOOI

New Models for Lease AccountingIFRS 16 Leases

Accounting for Financial Instruments in Accordance with MPERS

IFRS 16 Leases brings fundamental changes to lease accounting, greatly affecting reporting entities with significant off-balance sheet leasing activities. It applies a right-of-use approach to require all lease assets and liabilities to be reflected in the statement of financial position of lessees. Issued by IASB in January 2016, it comes into effect on 1 January 2019.

Section 11 Basic Financial Instruments, Section 12 Other Financial Instruments Issues, and Section 22 Liabilities and Equity are the main sections governing accounting for financial instruments under the MPERS. Get an understanding of the complex principles in these three Sections that deal with financial instruments.

FINANCIAL REPORTING STANDARDS & ACCOUNTING


RECOGNISEDFOR AUDITAPPROVAL RENEWAL

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8

DOWNLOAD FULL BROCHURE FROM pd.mia.org.my4 Please see full brochure for programme details / The above programme fees are inclusive of 6% GST.

OBJECTIVES• Apply the recognition and measurement

criteria when accounting for property, plant and equipment; and investment property

• Distinguish the accounting differences between the two standards (MFRS 116/MPERS S17) and (MFRS 140/MPERS S16)

• Understand the similarities of the two standards

OUTLINE• Property, Plant and Equipment

» Introduction to MFRS 116/MPERS S17 and MFRS 140

» Recognition criteria for initial and subsequent costs

» Capitalisation of borrowing costs» Measurement subsequent to initial

recognition» Depreciation

– determining the useful life and residual value

– applying the correct application of useful life and residual value

– accounting for changes in useful life and residual value

» Impairment of property, plant and equipment, and investment property

• Investment Property» Definition of investment property» Recognition and measurement

principles using practical illustrations» Judgement areas when applying the

recognition criteria» Interaction with leased assets

OBJECTIVES• Gain a step-by-step guide on how the

principles of deferred taxation are applied in practice

• Strengthen your knowledge on the fundamentals of deferred tax principle and principles of IAS12

• Enable you to use this knowledge in complex transactions and events across different tax jurisdictions

• Learn how to design deferred tax computation format using spreadsheet (master lead and supporting schedules and working papers)

OUTLINEDAY 1• Understanding the Fundamentals and

Principles» History, development and objective of

deferred taxation» Understanding and determining tax

base of assets and liabilities» Recognition of deferred tax assets and

liabilities» Measurement of deferred tax assets

and deferred tax liabilities» Presentation and disclosure» Computation format using

spreadsheet

DAY 2 • Applying the Principles to Complex

Transactions and Events» Properties» Financial instruments

» Illustration of the concept of owner-occupied

» Transfers to or from investment property

» Tax consequences• Assets Held For Sale (MFRS 5)

» Criteria for measuring assets held for sale

» Measurement principles

METHODOLOGYLecture-cum-discussions, Q&A sessions, examples and case studies.

WHO SHOULD ATTEND• Accountants and Auditors• Financial Controllers and Finance

Managers• Academicians

DATE, VENUE & CONTACT INFO Date : 9 & 10 May 2018Venue : Pullman Kuala Lumpur BangsarContact : FarhanaTel : 03 2722 9291Fax : 03 2722 9009

PROGRAMME FEEMember : RM 1,113Member Firm’s Staff or Sponsored Staff : RM 1,219Non-member : RM 1,431

FACILITATOROH AI SIM

» Business combinations and group accounting

» Other complex deferred tax issues

METHODOLOGYPractical case studies and interactive discussions.

WHO SHOULD ATTEND• Accountants and Auditors• Company Secretaries• Financial Controllers• Finance Managers• Fund Managers and Investment

Analysts

DATE, VENUE & CONTACT INFO Date : 10 & 11 May 2018 Venue : Concorde Hotel Kuala LumpurContact : HaziqTel : 03 2722 9198Fax : 03 2722 9009



Principle-Based Workshop Series

Accounting for Property, Plant and Equipment, and Investment Property (MFRS/MPERS)

Mastering the Principles of Deferred Taxation:From fundamental to complex transactions and events

The characteristics of owner-occupied properties differ significantly from investment properties, and the accounting treatments differ correspondingly. Hence it is important to be able to correctly distinguish between these two classes of properties as required under MFRS 116/MPERS S17 and MFRS 140/MPERS S16 respectively.

The accounting principles for recognising, measuring, presenting and disclosing deferred tax assets and liabilities are inherently complex and affected by changes in accounting standards and tax legislations. It is therefore essential for preparers to be updated and to possess a working knowledge on the fundamental principles.





Malaysia

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CPE HOURSGAINED

16

CALCULATOR

REQUIRED


Malaysia

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THE SBL SCHEME

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LATEST

NEWPROGRAMME

CPE HOURSGAINED

16



OBJECTIVES• Understand the reporting framework for

recognising expenditure and provisions• Ensure that expenditure is presented in

line with MFRSs• Ensure maximum expenditure is claimed

in line with income tax laws & regulations• Ensure that proper classification is used

to maximise tax benefits• Be able to compute and ensure proper

disclosure of deferred taxation

OUTLINE• The Legality of Expenditure Recognition

» Fundamental legal principles» Construction and service contracts» Provisions and their legal impact

• Accounting Treatment for Expenditure» Capital vs Revenue Expenditure» When an expenditure is recognised» When an accrual is recognised

• Tax Treatment for Expenditures» General tax rule in relation to

expenditures (S 33)» Specific tax deductions (S 34)» Non-deductible expenditure (S 39)

• Provisions Accounting Treatment for Provisions» General recognition of provisions» MFRS 137 requirements » Employee benefits (MFRS 119)» Provisions for depreciation (MFRS 116)

• GST Act Requirements» Input tax and expenditure» When input tax can/cannot be

recognised as expenditure for accounting and tax purposes

OBJECTIVES• Understand principles of the relevant

accounting standards (MPERS & MFRS)• Understand the difficulties in measuring

and recognising revenue and costs, associated with construction contracts and property development activities

• Apply proper accounting treatment of finance costs arising from borrowings used to finance these activities

• Due to adoption of the new MFRS 15, discussions will be divided as follows:» Before 1/1/2018: before MFRS 15 » After 1/1/2018: incorporating the

major effects of MFRS 15

OUTLINECONSTRUCTION CONTRACTS • Allocating contract revenue & costs

to the accounting periods in which construction work is performed:» Combining and segmenting

construction contracts» Recognition of contract revenue &

expenses, and expected losses

PROPERTY DEVELOPMENT ACTIVITIES • MFRS 15/Section 23 & 34 on accounting

treatment for revenue, costs, and land held for future development:» Estimates, revocation of sales &

incentives» Inventories: unsold completed units

• MFRS 123/Section 25 Borrowing Costs Accounting treatment for interest & other

costs incurred on borrowing of funds. » Commencement, suspension and

cessation of capitalisation» Difference in treatment:

MFRS & MPERS

» Recoverability of input taxes • Deferred Tax

» Deferred tax implication on difference in recognition criteria for accounting and tax purpose

METHODOLOGYLectures, discussions, practical learning computation, exercises and analysis.

WHO SHOULD ATTEND• Financial Controllers• General Managers• Corporate Finance Advisors• Company Secretaries• Accountants & Auditors• Corporate Planners• Accounts, Finance, Audit and

Administrative Executives• Internal Audit Executives

DATE, VENUE & CONTACT INFO Date : 14 & 15 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : AzlinaTel : 03 2722 9112Fax : 03 2722 9009


FACILITATORT. THARMASEELAN

• MFRS 15 Revenue from Contracts With Customers, financial impact on accounting of revenue arising from construction contracts & property development activities.» Identifying the contracts» Measurement principles

METHODOLOGYComputation of important figures through application of a manual format (Excel) that is effective, easy to understand and apply.

WHO SHOULD ATTEND• Accountants & Auditors• Financial Controllers• Finance Managers & Executives• Fund Managers & Investment Analysts• Academicians• Anyone responsible for preparing,

reporting, reviewing and auditing financial statements

DATE, VENUE & CONTACT INFO Date : 16 & 17 May 2018Venue : Hilton Petaling Jaya Contact : AfiqTel : 03 2722 9172Fax : 03 2722 9009


FACILITATORLIM GEOK HENG

Accounting, GST and Tax Treatment of Expenditure

Accounting for Construction Contracts, Property Development Activities and Borrowing Costs(Incorporating MFRS 15)

Gain an understanding on the accounting, GST and tax impact that expenditure and provisions have on your reported profits and cash flows, as well as the proper treatment for tax purposes to ensure tax penalties are not incurred.

MASB announced adoption of the new revenue standard “MFRS 15 Revenue from contracts with customers” effective for annual periods beginning 1 January 2018. MFRS 15 will replace (amongst others), MFRS 111 Construction contracts, FRS 2012004 Property development activities, IC INT 15 Agreements for the construction of real estate, and MFRS 118 Revenue.





Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16

CALCULATOR

REQUIRED

CPE HOURSGAINED

16


Malaysia

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THE SBL SCHEME

HRDF

CALCULATOR

REQUIRED


OBJECTIVES• Gain a comprehensive practical guidance

on applying MFRS15, a technical brief on MFRS9 and MFRS16, and the interrelationship between these Standards

• Analyse the critical differences between the existing and the new Standards

• Examine how commercial arrangements, contracts or contractual terms could affect the application of these three Standards

• Understand the impact and effects on performance, financial position, cash flows and key financial ratios, after implementation of the Standard

OUTLINEDAY 1• MFRS15 Revenue From Contracts With

Customers» The Five Practical Steps of Applying

MFRS/IFRS15– Step 1 Identifying and assessing

existence of a contract with customer– Step 2 Establishing present

obligation(s) in the contracts– Step 3 Determining transaction price– Step 4 Allocating the transaction price– Step 5 Recognising revenue upon

transfer of control» Recognition Issues

– Dealing with “revenue contract”– Dealing with “performance obligations”

» Measurement Issues– Allocation of transaction price to

performance obligations– Allocation of discount– Variation to transaction price

» Dealing with Contract Costs– Contract cost when revenue is

recognised– Under what circumstances contract

costs can be impaired» Presentation and Disclosure

OBJECTIVES• Understand features of IFRS-compliant

MFRSs effective 1/1/2017 & 1/1/2018, to ensure continuing compliance with MFRSs

• Get updated on the latest developments in the IFRS-compliant MFRS

OUTLINEDAY 1: What’s New In 2017 & 2018, Bearer Plants and Revenue1. What’s New in 2017 and 2018• For periods beginning on/after 1/1/2017:

Amended MFRSs adopted by entities applying MFRS Framework:» Amendments to MFRS 107, 112, 12

• For periods beginning on/after 1/1/2018: Amended & New MFRSs and New IC:» Amendments to MFRS 2, 4, 140» MFRS 9, MFRS 15, IC Interpretation 22» Annual Improvements to MFRS

Standards 2014–2016 Cycle• For periods beginning on/after 1/1/2019,

new MFRS adopted: MFRS 16 Leases• Preparing MFRS-Compliant Financial

Statements for the year ended 31/12/20172. Agriculture: Bearer Plants—Amendments to

MFRS 116 and MFRS 141 Agriculture• Rationale for change to the Cost Model• Bearer Plants as a Class of PPE in MFRS116• Produce Growing on Trees in MFRS 141• Recognition & measurement of Agricultural

Produce harvested from Bearer Plants3. MFRS 15 Revenue from Contracts with

Customers• Rationale for the new model• Core principle and the steps in Accounting• Recognition and Measurement of RevenueDAY 2: Financial Instruments and Leases4. MFRS 9 (2014 version) Financial Instruments• Rationale for changes in models

– Presenting revenue in the main financial statements

– Qualitative and quantitative disclosure» Transitional Provisions

– Dealing with transition from existing Standards to IFRS 15

DAY 2• IFRS9 Financial Instruments

» A technical brief and highlight of similarity and difference between IAS39 and IFRS9:– Chapter 1 Objectives– Chapter 2 Scope– Chapter 3 Recognition & Derecognition – Chapter 4 Classification– Chapter 5 Measurement– Chapter 6 Hedge Accounting

» Transitional Provisions for MFRS9 and MFRS16

METHODOLOGYLectures, illustrations and open discussions.

WHO SHOULD ATTEND• Directors• Senior Accountants and Auditors• Financial Controllers• Finance Managers

DATE, VENUE & CONTACT INFO Date : 21 & 22 May 2018 Venue : Concorde Hotel Kuala LumpurContact : StephanieTel : 03 2722 9105Fax : 03 2722 9009



• Classification and Measurement of Financial Assets and Financial Liabilities

• The New Impairment methodology—the Expected Credit Loss model

• The New Hedge Accounting Model5. MFRS 16 Leases• Rationale for change in Lease Accounting• The new approach for Lessee Accounting• Identify if contract is, or contains, a Lease• The Lessee & Lessor Accounting Models• Sale and Leaseback arrangements• Sub-lease arrangements

METHODOLOGYLectures, discussions, issue-based examples.

WHO SHOULD ATTEND• Preparers of Financial Statements• Auditors of Financial Statements• Regulators of Financial Statements• Interested users of Financial Statements

(e.g. Analysts and Fund Managers)• Company Secretaries• Academicians

DATE, VENUE & CONTACT INFO Date : 23 & 24 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : HaziqTel : 03 2722 9198Fax : 03 2722 9009



Detailed Analysis and Application of the Three New StandardsMFRS 9, MFRS 15 & MFRS 16

Updates of the 2017 & 2018 Malaysian Financial Reporting StandardsPreparing MFRS-compliant financial statements

The implementation of these three core standards: MFRS9, MFRS15, and MFRS16, would significantly impact many businesses in their performance, financial position, cash flows, and key financial ratios. Gain a comprehensive understanding and practical guidance on applying MFRS15, plus a technical brief on MFRS9 and MFRS16.

MASB has issued significant changes to the MFRS, including three amended MFRSs effective for financial statements commencing on or after 1 January 2017, and eight new and amended MFRSs effective for financial statements commencing on or after 1 January 2018. Get updated on these changes to ensure compliance with the Standards.





Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16



Malaysia

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THE SBL SCHEME

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OBJECTIVES• Discover a practical analysis and review

of selected Standards• Gain a refresher on the principles of

selected Standards and their application in accordance with Generally Accepted Accounting Practice

• Get highlights on areas where different interpretations may arise and how the differences may be resolved

OUTLINE• Presentation and Dislcosure of Financial

Statements » MFRS 101, MFRS 107, MFRS 124

• Revenue and Other Transactions & Events» MFRS 15, MFRS 108, MFRS 110

• Standards Affecting Measurement» MFRS 121, MFRS 123, MFRS 13

• Accounting For Non-Current Assets» MFRS 116, MFRS 140, MFRS 138,

MFRS 5, MFRS 136• Accounting For Obligations

» MFRS 137, MFRS 120, MFRS 16• Financial Instruments

» MFRS 132, MFRS 7, MFRS 9• Business Combinations and Substantial

Investment Interest» MFRS 3, MFRS 127, MFRS 128,

MFRS 10, MFRS 11, MFRS 12

OBJECTIVES• Understand the key financial reporting

issues in MPERS• Understand how the Act impacts

financial statements, and implications on Directors and officers of companies where financial statements do not follow the requirements of MPERS

• Learn the implications of the Revised Auditor’s Report on financial reporting

• Understand the Auditor’s reporting on Material Uncertainties Related to Going Concern and impact on solvency statements

OUTLINE• Overview of Financial Reporting,

Companies Act 2016 and Revised Auditor’s Reports» Latest developments in MPERS

• Key Sections of MPERS Typically Applicable to Malaysian Sdn Bhds» Companies Act 2016» Revised Auditor’s Report» 15 key areas and Sections of MPERS

• Financial Statement Presentation• Assets

» Financial Instruments» Investment Properties» Property, Plant & Equipment

• Liabilities & Equity» Provisions & Contingencies» Share-based Payments

• Group» Business Combinations & Goodwill» Consolidation of Subsidiaries: the new

“control” principles

METHODOLOGYLectures augmented with practicalillustrations, technical flow-charts,conceptual “mind map”, and interactivediscussions.

WHO SHOULD ATTEND• Accounting Department Personnel • Accountants• Internal and External Auditors• Finance Directors• Regulators

DATE, VENUE & CONTACT INFO Date : 23 & 24 May 2018 Venue : Concorde Hotel Kuala LumpurContact : StephanieTel : 03 2722 9105Fax : 03 2722 9009



• Income Statement• Others

» Related Party Disclosures» Transitioning from PERS to MPERS or

First Time Adoption of MPERS

METHODOLOGYPresentation on examples of MPERS in practice, with comprehensive explanation of the principles, and discussions.

WHO SHOULD ATTEND• Partners and Directors of Companies• Managers• Consultants • Finance and Accounting Professionals• Staff of Audit and Accounting Firms

DATE, VENUE & CONTACT INFO Date : 30 & 31 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : StephanieTel : 03 2722 9105Fax : 03 2722 9009

PROGRAMME FEEMember : RM 1,113 Member Firm’s Staff or Sponsored Staff : RM 1,219Non-member : RM 1,431

FACILITATORJ. SELVARAJAH

An Overview and Analysis of MFRS/IFRS

MPERSPractical Financial Reporting Issues

MFRS/IFRS are principle-based Accounting Standards and constantly evolving due to rapid changes to the principles from improvements, amendments and new issues, and different interpretation. Get an overview of the principles on selected Standards and how these principles are being interpreted in light of contemporary practices.

MPERS are the approved accounting standards under Section 244 of the Companies Act 2016, and non-compliance to the Standards could result in severe penalties or even jail terms for Directors and Officers. Gain an understanding of key financial reporting issues arising from the MPERS implementation process, and the impact of the Act and revised Auditors’ Reports.





Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16



Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16


OBJECTIVES• Gain practical knowledge on the

accounting impact of significant MPERS and MFRS, and their impact on your reportable profit or loss

• Understand the tax risks implications of MPERS and MFRS on pertinent tax issues and to manage such tax risks effectively

• Avoid common pitfalls that may result in additional taxes and/or costly penalties as a result of misinterpreting MPERS & MFRS based financial statements

• Understand how other countries that have adopted the financial reporting standards deal with taxation matters

OUTLINE• Financial Reporting vs Income Tax

Reporting» Developments in Malaysian financial

reporting frameworks—MFRS and MPERS

» The basis of taxation under the Income Tax Act, 1967

» Discussions on the key areas of divergence

• Understanding Areas of Divergence between MFRS, MPERS and Income Tax legislation in respect of:» Financial Instruments» Borrowing Costs» Fair Value of Assets and Liabilities

• Income Tax Computations » Fundamentals of Corporate Tax

computations—the requirements» Preparation of Tax Returns

OBJECTIVES• Gain an overview of MPERS and the

business implications of implementing the various sections

• Understand the accounting principles and concepts of MPERS

• Understand requirements of the Standard with Harvard Business School’s case studies (HCS) and analytical papers from leading financial news providers

OUTLINEDAY 1• Financial Reporting

Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 » HCS1: Accounting for iPhone at Apple

Inc.» HCS2: Restating revenues and earnings

at INVESToolSections 32, 33, 34, 35» HCS3: Microsoft’s financial reporting

strategy» HCS4: Valuing the AOL Time Warner

merger

DAY 2• Assets and Liabilities Sections 11, 12, 13, 14, 15, 16, 17, 18, 19,

20, 21, 22, 23 » HCS5: Walmart’s use of interest rate

swaps» HCS6: Depreciation at Delta Air Lines

and Singapore Airlines

• Income and ExpensesSections 24, 25, 26, 27, 28, 29, 30, 31

METHODOLOGYLectures, PowerPoint presentations, illustrations, and practical tax computations from MFRS and MPERS financial statements guided by the facilitator.Note: calculator required to work on exercises/illustrations.

WHO SHOULD ATTEND• Tax Consultants, Tax Agents,

Tax Managers, Supervisors and Preparers of Tax Computations

• Chartered Accountants, Advisors, Auditors and Consultants

• Directors, CFOs, Finance and Accounting Managers, Supervisors and Executives

• Professionals and staff involved in Tax Reporting for PLCs and Sdn Bhds

DATE, VENUE & CONTACT INFO Date : 4 & 5 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : AzlinaTel : 03 2722 9112Fax : 03 2722 9009



» HCS7: Accounting for pensions and employee benefits at Ford and Toyota

» HCS8: Taxing situations: two cases on income taxes and financial reporting

METHODOLOGYLectures with PowerPoint presentation, Harvard’s case studies and analytical papers.

WHO SHOULD ATTEND• Financial Accountants• Finance Managers• Financial Controllers• Executive and Non-Executive Company

Directors• Internal and External Auditors• Corporate Financial Advisors• Investment Analysts

DATE, VENUE & CONTACT INFO Date : 7 & 8 June 2018 Venue : Hilton Petaling JayaContact : StephanieTel : 03 2722 9105Fax : 03 2722 9009


FACILITATOROLIVER TEY

MFRS and MPERS Financial Reporting: The Tax Impact

Malaysian Private Entities Reporting Standards (MPERS)A Broad Overview and Business Implications

This programme is designed to assist tax agents and preparers of tax computations to read and interpret MFRS and MPERS (including 2015 Updates) financial reports and reconcile them to the requirements of the Malaysian income tax legislation and public rulings.

MPERS is based on IFRSs for SMEs, with simplifications that reflect the needs of users of SMEs' financial statements and cost-benefit considerations. MPERS requires fewer disclosures, and simplifies many of the principles for recognising and measuring assets, liabilities, income and expenses. Gain an understanding of the business implications in its day-to-day application.




Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16

CALCULATOR

REQUIRED



Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16

LATEST

NEWPROGRAMME


OBJECTIVES• Master the techniques of preparing

Group Accounts under the revised MFRS 3 and the new MFRSs 10–12

• Improve understanding of the worksheet technique of consolidation

• Understand and implement the new practices, standards and current developments in Group Accounts

OUTLINEDAY 1• Introduction to Group Accounts• Basic Principles of Consolidation• Further Principles of Consolidation• Piecemeal or Step-acquisitions• Complex Group Structures

DAY 2• Complex Group Structures (cont’d)• MFRS 11 Interests in Joint

Arrangements, and the revised MFRS 128 Investments in Associates and Joint Ventures

• MFRS 12 Disclosure of Interests in Other Entities

• Disposal of subsidiaries• Other changes in stakes

METHODOLOGYLectures, discussions, exercises andcase studies. Participants are advised to bring along a notebook loaded with Microsoft Excel to work on the case studies.

OBJECTIVES• Understand and interpret the

requirements of the standard• Apply the underlying principles to

compute deferred tax balance• Review and interpret a deferred tax

computation

OUTLINE• Overview

» Updates to MFRS 112, Section 29 (MPERS)

» Principle of deferred tax• Concepts

» Key concepts which form the foundation of deferred tax

» Liability method» Tax bases» Temporary differences» Manner of recovery» Offsetting» Taxable profits» Exception rules

• Guided Approach to Computation of Deferred Tax» Understanding the concepts in this

session with illustrations and exercises• Reinforced Learning

» Case study to reinforce the concepts of deferred tax:– reconciliation of deferred tax– reconciliation of tax charge– originating and reversal accounting

entries for deferred tax– common errors in presentation of

current and deferred tax• Additional Practical Applications

WHO SHOULD ATTEND• Financial Controllers • Finance Managers• Accountants • Preparers of Group Accounts• Auditors• Fund Managers• Company Secretaries • Academicians• Investment Analysts

DATE, VENUE & CONTACT INFO Date : 25 & 26 June 2018 Venue : Concorde Hotel Kuala LumpurContact : HaziqTel : 03 2722 9198Fax : 03 2722 9009



» Hire purchase, finance leases» Revaluation of non-monetary assets

including changes in manner of recovery scenario

• Complex Circumstances» Business combinations» Investment properties» Government grants» Decommission (restoration) costs

provision» Control transfer

METHODOLOGYLecture-cum-discussions, Q&A sessions, examples and case studies.

WHO SHOULD ATTEND• Accountants & Auditors• Financial Controllers• Finance Managers• Academicians

DATE, VENUE & CONTACT INFO Date : 25 & 26 June 2018 Venue : Concorde Hotel Kuala LumpurContact : AzlinaTel : 03 2722 9112Fax : 03 2722 9009



Preparation of Group Accounts(Covering MFRS 3, Revised MFRS 127, 128 & 10–12)

Deferred Tax:MFRS 112 / MPERS Section 29Structured approach to analyse and apply the standard

The latest Standards dealing with Group Accounts include MFRS 3 (revised) Business Combinations, MFRS 10 Consolidated Financial Statements, and MFRS 128 (revised) Investment in Associates and Joint Ventures.

Accounting standards on Income Taxes generally require all temporary differences between taxable profits and accounting profits to be accounted for. Get an understanding and correct interpretation on the requirements of the standards, and learn how to apply the underlying principles to compute the deferred tax balance.



LATEST

NEWPROGRAMME


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16

LAPTOP

REQUIRED

WITH MS EXCEL

CALCULATOR

REQUIRED



Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16


OBJECTIVES• Understand these standards from a

practical perspective • Apply these standards to your own

situation

OUTLINE• Introduction

» Overview of MFRS 15» Differences in concepts between

MFRS 118, MFRS 111 and MFRS 15» Key concepts forming the foundation

of MFRS 15• Concepts

» Performance obligation criteria» What constitutes a contract» The role of distinct in revenue

contracts» Application of variable considerations

and its measurement» Allocation methods for multiple

performance obligations• Satisfaction of Performance Obligation

» Concept of control when performance obligation is satisfied

» Criteria for satisfaction of performance obligation—satisfied over time, and at a point in time

• Contract Cost» Contract cost guidance» Presentation and disclosures

• Overview of MFRS 16» What has changed from MFRS 117» The changes to lessee accounting

• Measurement» Measurement of lease liability

OBJECTIVES• Understand accounting for assets used

in agricultural activities• Gain guidance on the recognition and

measurement requirement of MFRS141 and MPERS

• Gain practical guidance on disclosure of biological assets

• Gain practical tips for the first-time adoption of MFRS and MPERS for entities in agriculture sector

• For Non-private Entities:» Understand the interaction between

MFRS116 and MFRS141 for bearer plant and fruits; and the fair value measurement of biological assets

OUTLINE• For Both Non-private Entities and Private

Entities » Scope of the Standard » Agriculture-related definitions and

transformation process» Recognition and measurement of

biological assets and agricultural produce

» Dealing with government grants related to biological assets

• For Non-private Entities (MFRS 141 Agriculture) » Distinguishing biological assets,

bearer plant and agricultural produce» Interaction with MFRS 116 and MFRS

141 for bearer plant» Measuring fair value of fruits growing

on bearer plants

» Measurement of right of use asset» Accounting for exempt leases

METHODOLOGYLectures, discussions, examples, casestudies, and Q&A sessions.

WHO SHOULD ATTEND• Accountants• Auditors• Financial Controllers• Finance Managers• Academicians

DATE, VENUE & CONTACT INFO Date : 27 June 2018Venue : Pullman Kuala Lumpur BangsarContact : HaziqTel : 03 2722 9198Fax : 03 2722 9009

PROGRAMME FEEMember : RM 583 Member Firm’s Staff or Sponsored Staff : RM 636Non-member : RM 795


» Presentation and disclosures • For Private Entities (MPERS Section 34)

» How to determine undue cost of effort» Determining fair value of biological

assets in accordance with MPERS» How to set up accounting process for

fair value model and cost model» Disclosure requirements for fair value

model and cost model• Transitional Process

METHODOLOGYLecture, with practical case studies, and interactive discussions.

WHO SHOULD ATTEND• Directors & Partners• Audit Committees• Senior Accountants & Auditors• Financial Controllers & Managers

DATE, VENUE & CONTACT INFO Date : 27 June 2018 Venue : Concorde Hotel Kuala LumpurContact : AfiqTel : 03 2722 9172Fax : 03 2722 9009



Latest Developments MFRS 15 & MFRS 16

Accounting for Agriculture Sector:For both Private Entities and Non-private Entities

MFRS 15 replaces all existing MFRS revenue recognition guidance with a single framework, for reporting periods beginning on or after 1 January 2018. Meanwhile MFRS 16 Leases replaces current guidance in MFRS 117, for reporting periods beginning on or after 1 January 2019. Gain an understanding of these standards from a practical perspective.

Moving away from ‘historical cost approach’ and ‘matching concept’, the new MFRS 141 Agriculture will require biological assets and agricultural produce to be measured and accounted for at fair value through profit or loss. MPERS Section 34 on the other hand will use fair value model or cost model for biological assets.





Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8



Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8


OBJECTIVES• Ensure financial statements presented in

accordance to reporting framework• Identify critical areas where errors

normally occur• Apply fundamental concepts to

transactions• Apply proper classifications for

transactions• Ensure proper estimates are used in

recording transactions

OUTLINE• Ignoring Substance Over Form Principle

» Finance lease contracts• Not Splitting the Non-Current Liabilities

» Provision for employee benefits (focus on retirement benefits)

» Asset removal obligations, or liabilities for decommissioning, restoration and similar (especially when decommissioning takes place over period longer than 1 year)

» Finance lease liabilities» Bank and other loans» Liabilities from issued debentures or

bonds• Failing to Report Transactions Between

Related Parties» Matter is so sensitive that MFRS 124

was issued specifically for guidance» How to avoid this mistake

• Incorrect Estimates of PPE’s Useful Lives» When purchasing PPE, it is important

to determine how long it is to be used or its useful life

OBJECTIVES• Gain the skills needed to determine

recognition of revenue • Learn to steer through the complex

technical requirements of the Standard• Understand the impact of GST and

Income Tax on this Standard

OUTLINE• Applying the New 5-Step Process to

Recognise Revenue: » Step 1 Identify the Contract with the

Customer» Step 2 Identify the Performance

Obligations» Step 3 Determine the Transaction

Price» Step 4 Allocation of the Transaction

Price» Step 5 Recognise Revenue When

the Entity Satisfies a Performance Obligation

• Other Important Issues• Presentation and Disclosure

Requirements• Implementation of and Transitioning to

MFRS 15• GST and Income Tax Impact will be

discussed where applicable

METHODOLOGYPowerPoint and whiteboard presentation of MFRS illustrative examples in practice, with comprehensive explanation of the principles, and discussions.

» How to avoid this mistake• Changes in Accounting Policy with

Changes in Accounting Estimates» Changes in measurement bases » Changes in presentation criteria » Changes in recognition criteria

• Improper Application of Hedge Accounting

METHODOLOGYLectures, supported by practical exercises, group discussion, and Q&A session.

WHO SHOULD ATTEND• Finance Directors & Managers• Financial Controllers & Analysts• Business Advisors• Corporate Planners• Accountants & Auditors

DATE, VENUE & CONTACT INFO Date : 27 & 28 June 2018 Venue : Connexion Conference & Event Centre @ The Vertical, Bangsar South, Kuala LumpurContact : JannahTel : 03 2722 9161Fax : 03 2722 9009


FACILITATORT. THARMASEELAN

WHO SHOULD ATTEND• Chief Financial Officers • Financial Controllers• Finance Managers• Tax Managers • Tax Consultants• Chartered Accountants and Advisors • Auditors

DATE, VENUE & CONTACT INFO Date : 28 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : FarhanaTel : 03 2722 9291Fax : 03 2722 9009


FACILITATORJ SELVARAJAH

Common Errors in Presenting Financial Statements

MFRS 15: Mastering Revenue Recognition with the Impact ofGST and Income TaxFully illustrated with case studies

Your financial statements are important documents referenced by many parties. It is important to ensure they are in compliance with the MFRS to avoid incurring large penalties. Gain an understanding of the errors that commonly occur in presenting financial statements and learn how to avoid them.

MFRS 15 provides guidance on when revenue should be recognised and how it should be measured, as well as new qualitative and quantitative disclosures to understand the nature, amount, timing and uncertainty of revenue. Gain an understanding on how to account for revenue, as well as the impact of GST and Income Tax on this Standard.



CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16

LATEST

NEWPROGRAMME


OBJECTIVES• Gain the latest updates on GST, including

the updated Tax Codes, requirements of Field 15 GST-03, and the Public Rulings

• Know the latest Customs practices and pronouncements on contentious and ambiguous issues, including critical post-implementation issues

• Learn the correct use of Tax Codes as wrong tax codes translate into errors in GST-03 Returns

• Get the accounting for GST right with appropriate tax codes, as GST-03 Returns is prepared from the accounting records

• Discover the current GST enforcement issues identified through Customs Audit and how to overcome them

• Gain an understanding of the various Customs GST Audits, how to prepare for them, and the documentations required

• Obtain answers to your GST queries

OUTLINE• Latest GST Updates and Budget 2018

Changes• Revised Tax Codes Application and Key

Misunderstood GST Principles• Accurate GST-03 Returns• Case Studies in GST Accounting• Findings by GST Audit Team• Getting Prepared for GST Audit• Identifying and Managing GST Audit

Risks• Question and Answer—seek answers to

your GST queries and doubts

OBJECTIVES• Gain relevant latest updates on GST and

DG’s decisions• Get deeper understanding of the 35 GST

tax codes recommended by RMCD• Learn to map the GST tax codes correctly• Learn to apply correct GST treatments

and tax codes for different business transactions

• Understand the corresponding accounting double entries

• Get highlights on changes in GST-03 return• Understand the additional elements and

information in GAF version 2.0

OUTLINE• Malaysian GST Model

» Key concepts and mechanisms• GST Tax Codes for supply and

purchases/expenses» The 35 new and revised vs. existing 38

recommended tax codes » Why the new and revised GST tax

codes were introduced• Assignment of recommended 35 GST

Tax Codes » Latest GST updates and DG’s decisions» Accounting double entries and

mapping of tax codes• Application of GST Tax Codes

» Addressing related issues with practical examples and case studies

• Assignment of GST Tax Codes » Common errors and what were

discovered in GST audits• GST-03 return—Changes and how GST

tax codes are populated

METHODOLOGYLectures facilitated by PowerPoint presentations, discussions and case studies.

WHO SHOULD ATTEND• Chief Financial Officers • Financial Controllers• Tax Managers and Tax Consultants• Chartered Accountants, Advisors,

and Auditors• Company Secretaries and

Business Consultants• Professionals and Staff involved in

preparing for the implementation of GST• Staff involved in preparing accounting

records for GST-registered companies

DATE, VENUE & CONTACT INFO Date : 7 & 8 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : AfiqTel : 03 2722 9172 Fax : 03 2722 9009



• GAF version 2.0 » Understanding its requirements» New & revised GST tax codes

issued by RMCD on 8 March 2018 • Q&A session

METHODOLOGYLectures with PowerPoint presentations,coupled with practical examples andillustrations on assignment of tax codes,GST treatments and accounting entries.

WHO SHOULD ATTEND• Chartered Accountants• Finance Directors• Financial Controllers• Chief Financial Officers• Finance Managers• IT Managers• Accounts Executives and Assistants• Auditors• Tax Agents and Consultants

DATE, VENUE & CONTACT INFO Date : 10 May 2018Venue : Pullman Kuala Lumpur BangsarContact : VinoTel : 03 2722 9290 Fax : 03 2722 9009


FACILITATORYEE HUN LEEK

Mastering GST Accounting, Reporting and GST AuditsIncorporating Latest Updates and Tax Codes Application, Compiling Accurate GST-03 Returns and a Comprehensive Guide to Preparing for GST Audits

Practical Assignment of New and Revised GST Tax Codes

Learn to apply the correct tax codes to assist in the preparation of accurate tax computations and returns in accordance with the Income Tax Act, 1967 and the relevant Public Rulings. The various audits performed by Customs will also be explained, and you will learn to be prepared for GST audits by identifying the key GST risk areas.

This programme will provide an in-depth understanding of the 35 recommended tax codes, by integrating GST concepts and mechanism with the latest relevant GST updates, accounting double entries and IT Systems. Practical examples and illustrations will be used to illustrate what needs to be done to avoid material errors, mistakes and omissions.

TAXATION & GST

TAXATION & GST

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16


OBJECTIVES• Understand the GST mechanism and tax

code assignment• Learn to avoid 4 types of costly,

commonly made mistakes• Understand the mechanism that

triggers a GST Audit• Understand the 5 structure components

inside the GST Audit File• Learn to use the GST Audit File to

perform a reconciliation

OUTLINE• Risk Management on GST Mechanism

Changes» Scope of GST: Time, Place and Value» 37 tax codes now as per the latest

guideline on accounting software» Issuance and non-issuance of tax invoice» Costly mistake 1: Proper

classification of supplies» Costly mistake 2: Omission of output tax» Costly mistake 3: Improper refund on

input tax» Costly mistake 4: Recovery of expenses» GST Pitfalls to avoid» Mechanisms that trigger GST audit» GST assessment and penalty clauses

• Risk Management on GST System Changes» Duty to keep records» Characteristics of 19 fields in GST-03» Avoid common pitfalls in filing GST-03» Accounting software compliance» Introduction to GST Audit File (GAF)» Understand 5 component structures

in GAF and the mandatory fields» Pivot analysis for GST transactions» Discover discrepancies in the GAF

components

OBJECTIVES• Understand the challenges arising from

its implementation• Discover the latest amendments to the

legislation and GST Guides• Discuss practical solutions to post

implementation issues for GST registered businesses

OUTLINE• Public Rulings

» Public Ruling No. 01/2017: Imposition of Penalty

» Public Ruling No. 02/2017: Supply by Healthcare Professional

» Public Ruling No. 03/2017: Gift Rule

» Public Ruling No. 04/2017: Issuance and Holding of Securities

» Public Ruling No. 01/2018: Supply of Commercial Residential Premise

• Relief Orders» Minister’s Relief 1/2017

• Highlight of 2017 and 2018 changes to GST» Review of GST treatment for local

authorities» Exemption of GST in respect of

Management and Maintenance Services of Stratified Residential Buildings by Property Developers

» GST Relief on Construction Services for School Buildings and Places of Worship

» Reimbursement v Disbursement» Supply of Exported Services

» GAF compliance issues» Prepare GST reconciliation» Types of GST issues with no impact

to accounting» Types of GST issues that require

accounting records» Summary of changes in GAF V1.0 and

GAF V2.0

METHODOLOGYLectures, group discussion and practical hands-on exercises.Note: Please bring electronic copies of your GST Audit File (GAF) and GST-03 returns.

WHO SHOULD ATTEND• GST Steering Committee Members• Corporate and SME Accounting

Division Personnel• Internal Audit Division Members• Risk Management Team• GST Agents and Audit Firms

DATE, VENUE & CONTACT INFO Date : 10 & 11 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : AzlinaTel : 03 2722 9112 Fax : 03 2722 9009


FACILITATORSTANLEY WONG KAH LEONG

» Review of Cessation of Liability to be Registered

• GST Guides—Updates» General Guide (revised as at

24 August 2017)

METHODOLOGYPowerPoint presentations, discussions and case studies.

WHO SHOULD ATTEND• Accountants• Tax Agents• Accounts Executives• Auditors• Business Entrepreneurs• Company Directors• Company Secretaries

DATE, VENUE & CONTACT INFO Date : 14 May 2018Venue : Hilton Petaling JayaContact : AfiqTel : 03 2722 9172 Fax : 03 2722 9009


FACILITATORCHOW CHEE YEN

GST Risk ManagementMechanism and System Changes

GST Post Implementation IssuesLatest Developments

Shift your focus from implementing to managing the operation of GST. Gain an understanding of the risk management framework for GST—GST Mechanism Changes and GST System Changes. It is essential for all involved in GST to be able to identify and mitigate risks arising from the operation of GST.

With the implementation of GST effective 1st April 2015, it is crucial to understand the challenges arising from its implementation. This programme will highlight the latest DG’s Decisions, Minister’s Relief and discuss the practical solutions to post implementation issues for GST registered businesses.

TAXATION & GST

TAXATION & GST

CPE HOURSGAINED

8

LAPTOP

REQUIRED


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16


OBJECTIVES• Gain a wider grasp of your tax compliance

responsibilities• Understand latest challenges in meeting

requirements by Inland Revenue Board• Learn the requirements of latest relevant

forms and procedures• Understand the opportunities available to

enjoy incentives and benefits• Learn to be more knowledgeable and

effective advisers to clients

OUTLINE• Deadlines

» Furnishing tax estimate/revised estimate» Submission of return forms» Paying installments» What to do if you miss deadline for

revision of tax estimate • Employees’ Remuneration and Other

Employment Benefits» Best approaches to claim expenses» Identify ways benefits could be exempt

• Setting up SMEs as Subsidiaries» Advantages available for this tax vehicle» Can an SME lose its status?

• Limited Liability Partnerships• Reinvestment Allowance (RA)

» Latest restrictions on this allowance» How to claim RA » Measures taken to avoid problems if

claim is reviewed by IRB• Export Allowance

» How to claim without incurring additional expenditure

• Qualifying Capital Expenditure and Capital Allowances» Legal and beneficial ownership» Consequence of disposal of assets

• Conflict Between Expenses Charged and

Income Declared• Transfer Pricing & Related Party

Transactions» Section 140 & Transfer Pricing Rules» Contemporaneous Transfer Pricing

Documentation• Study of Special Issues in Finance Act 2017• General:

» Tax audits or investigations, with emphasis on Transfer Pricing

» Offences and penalties

METHODOLOGYLectures supported by practical examples,case studies, and computations.

WHO SHOULD ATTEND• Entrepreneurs & Business Owners• Corporate Officials• Company Partners, Directors, LLP Partners • Doctors, Lawyers, & other Professionals • Finance Directors• Accountants, Auditors & Tax Practitioners

DATE, VENUE & CONTACT INFO Date : 15 May 2018Venue : Hilton Petaling JayaContact : StephanieTel : 03 2722 9105 Fax : 03 2722 9009


FACILITATORVINCENT JOSEF

Crucial Tax Compliance Issues for Companies

Learn to build a strong foundation on tax laws and enjoy optimal tax benefits. Get an understanding of new compliance requirements, as well as the areas that may be overlooked and issues that will be picked up by the Inland Revenue Board during a tax audit or tax investigation.

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8

OBJECTIVES• Perform a proper classification of

recovery of expenses• Understand the classification of

Reimbursement and Disbursement• Assign accurate tax codes• Understand issuance and non-issuance

of tax invoice for recovery of expenses• Understand the Gazettes, GST Guides and

common practices in GST/VAT countries

OUTLINE• Reference to the Guide

» Reimbursement and Disbursement» Zero-Rated Order Gazettes» Time and place of supply» Connected / Non-connected persons» Open Market Value Valuation

• GST Scenario on Recovery of Expenses —Local» Secondment of staff to outsiders» Treatment for Input Tax Credit Claimed» Out of pocket expenses to local

businesses» Principal or Agent relationship» GST Accounting for recovery of

expenses related to local businesses• GST Scenario on Recovery of Expenses

—Related to Employee Benefits» GST Scenario on type of recovery:

Employee Benefits» GST Accounting for recovery of

expenses related to employee benefits• GST Scenario on Recovery of Expenses

—International Services» Recharge as Services to overseas entities

/cost recovery to overseas entities» Sales & Marketing activity in Malaysia,

but recovered from overseas entity» GST Accounting–recovery of expenses

related to international services• Other GST Scenario on Recovery of

Expenses» Inter-company transactions» Recovery from non-connected persons

METHODOLOGYLectures, tutorials and group discussions.

WHO SHOULD ATTEND• Finance and Accounting Department Staff• Finance and HR Personnel• Management of SMEs and Corporates • Freelance Accounting Professionals• GST Agents and Audit Firm Staff• Entrepreneurs

DATE, VENUE & CONTACT INFO Date : 21 May 2018Venue : Pullman Kuala Lumpur BangsarContact : AzlinaTel : 03 2722 9112 Fax : 03 2722 9009



GST Accounting for Recovery of Expenses

The GST treatment on recovery of expenses paid to a third party is an unfamiliar issue for many. Gain an understanding of the GST treatment for recovery of expenses to third parties, in accordance with the zero-rated gazette, issued guidelines, overseas practice as well as the norms of recovery.

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8


OBJECTIVES• Ability to prepare your own transfer

pricing documentation, with knowledge and guidance supported by a detailed walk-through of the various requirements, with practical examples

• Practical insights in preparing transfer pricing documentation

• An overview of the transfer pricing principles and the latest requirements of the IRBM

• Learn examples of common mistakes which should be avoided

OUTLINE• Introduction: Transfer Pricing Scene in

Malaysia• Recent Changes to Malaysian Transfer

Pricing Guidelines» Arm's Length Principle» Aligning the returns to value creation» Risk analysis» Dealing with intangibles (e.g: Royalty,

Licensing, etc)• Building Blocks of Documentation

» Organisational chart » Overview of group» Overview of local entity» Industry analysis» Description of controlled transactions» Analysis of pricing policies» Comparability analysis » Functional analysis » Risk analysis» Financial analysis» Selection of transfer pricing method» Application of transfer pricing method

• Special Issues in Transfer Pricing» Price allocation for intragroup services

» Analysis and pricing policy of intangibles» Issues related to intragroup financing:

Interest free loans• Forum Discussion The practical difficulties in fulfilling TP

Documentation requirements, and the related legal aspects.

The panel will consist of the speaker, a legal counsel, and a senior IRBM person.

METHODOLOGYLectures accompanied with practical examples and sharing of the speaker’s past experiences.

WHO SHOULD ATTEND• CEOs, COOs, CFOs• Directors/General Managers• Financial Controllers• Finance Directors/Managers• Tax Managers/Professionals

DATE, VENUE & CONTACT INFO Date : 31 May 2018Venue : Pullman Kuala Lumpur BangsarContact : FaraTel : 03 2722 9194 Fax : 03 2722 9009


FACILITATORSM THANNEERMALAI

The Insights to Preparing Transfer PricingDocumentation

The Malaysian Transfer Pricing Guidelines was updated on 15 July 2017, in line with OECD’s BEPS Action 8, 9, 10 and 13. Gain an overview of the transfer pricing principles and latest requirements to ensure compliance. You will also gain insights on preparing your own transfer pricing documentation.

TAXATION & GST

LATEST

NEWPROGRAMME

CPE HOURSGAINED

8

OBJECTIVES• Gain a working knowledge of the GST

Audit File in order to conduct your own audits.

OUTLINE• How to check your reported numbers

for GST-03 against the GAF & TAP file• How to check for blank fields and record

integrity of your GAF• Understand the 5 Record Elements in

the GST Audit File: C/P/S/L/F• Understand the Fields found in each of

the 5 Record Elements• How to extract GAF into Microsoft Excel• How to use Formulas and Pivot Tables to

generate audit and exception reports• How to analyse GAF for multi-periods• Updates on new developments on GAF

METHODOLOGYPowerPoint presentation, with hands-on training using sample GAF. You may use your company’s monthly/tri-monthly GAF in TXT format for 3 reporting periods (3 files required for multi-reporting/period analysis).

WHO SHOULD ATTEND• Finance personnel in GST-registered

companies• Tax Agents involved in GST audits• Software Developers involved in

developing GAF• Those providing consulting services

on GAF

DATE, VENUE & CONTACT INFO Date : 19 May 2018 30 May 2018 11 June 2018 30 June 2018Venue : N. Selvam Consult Training Facility, Petaling JayaContact : VinoTel : 03 2722 9290 Fax : 03 2722 9009

PROGRAMME FEEMember : RM 530Non-member : RM 795

FACILITATORN. SELVAM

Learn How to Do a Health Check on Your GST Audit File (GAF)Training Based on GAF 2.0 & GST Software Guide dated February 2018

As it is the taxpayer’s responsibility to ensure the GST03 Returns is true, correct and complete, it is crucial to be able to understand and analyse the GAF to ensure records are correct and complete, and to correct any errors before submitting the Returns. Gain the requisite knowledge and skills to ensure you comply with requirements.

TAXATION & GST

Pre-requisitesA working knowledge of Microsoft Excel and GST. Please bring a thumbdrive and have your Company GAF copied into the thumbdrive (if applicable).


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8

LIMITEDTO 10

SEATS PERSESSION


OBJECTIVES• Understand the essential guide to partial

exemption: Provision in GST Act 2014 and Exempt Order Gazette

• Understand the classification of exempt and standard rated supplies

• Learn proper calculation of input tax credit• Perform annual adjustments—reclaiming

and claw back• Tabulate capital goods adjustments• Understand compliance practices specific

to partial exempt industries• Calculate input tax recoverable ratio

using pivot table

OUTLINE• Introduction to Partial Exemption

» GST Act 2014 and GST Regulations 2014 » Exempt Order Gazette with Amendments» Formula for De Minimis and Input Tax

Recoverable Ratio» Classification of Supplies» Tax codes for supply and acquisition for

partial exempt trader» Residual input tax credit» Disclosure of GST-03

• Input Tax Credit» Guide on Partial Exemption and Input

Tax Credit» The test for input tax credit» Calculation of the De Minimis Rule with

tax codes» Calculate input tax recoverable ratio» Calculation of annual adjustments

• Advance Adjustment: Capital Goods Adjustment» Guide on capital goods adjustment

» Qualifying conditions for capital goods adjustment

• Using Excel Pivot Table to Calculate » De Minimis Rule based on %» Input Tax Recoverable Ratio with

spreadsheet formula• Highlights for Specific Partial Exempt

Industries

METHODOLOGYLectures, tutorials and group discussions.

WHO SHOULD ATTEND• Finance & Accounting Department Staff• Corporate Governance & Compliance Staff• Internal Audit Department Staff• Management from industries involved

with partial exemption• Management of Property Developers• Management of companies in Education,

Healthcare and Financial Services

DATE, VENUE & CONTACT INFO Date : 5 June 2018Venue : Pullman Kuala Lumpur BangsarContact : HaziqTel : 03 2722 9198 Fax : 03 2722 9009



GST: The Essential Guide to Partial Exemption

The partial exempt trader has many restrictions under the GST operations, with the treatment for partial exemption proving to be among the most challenging and difficult mechanism. Hence, partial exempt traders need to understand the key concepts of partial exemption and adjustments, such as annual adjustments and capital goods adjustments.

TAXATION & GST

OBJECTIVES• Identify the criteria of approval of

accounting software by RMCD• Gain hands-on knowledge on the

method of key-in to the accounting system

• Know the rationale on allocation of different tax codes and understand the flow of tax code for GST reporting

• Better understand the accounting information system flow and data captured as required by RMCD

• Enable GST tax agents to advise their clients appropriately by meeting RMCD's requirements during audit

OUTLINE• Introduction of accredited software • Elements that an accredited software

should have • Importance of the accounting software • Understanding the accredited software • General principles of the accounting

software • Logic of GST tax code• Effect of tax codes to submission and

GST Audit File • Current set backs of the accredited

accounting software • Self-checking • Reconciliation of general ledger, report

and GAF

METHODOLOGYInteractive lectures, discussions and working exercises with MS Excel.

WHO SHOULD ATTEND• Auditors• Tax Agents• GST Tax Agents• Accountants • Tax Managers

DATE, VENUE & CONTACT INFO Date : 4 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : SafwanTel : 03 2722 9293 Fax : 03 2722 9009


FACILITATORGAN SOON SHYANG

Enhance Your GST Accounting Software to be GST Compliant

The GST-compliant accounting software is essential for preparation of GST returns. Gain an understanding of how the software affects accuracy of records, the rationale and logic on the application of each tax code, and what forms of reconciliation can be provided to the Royal Malaysian Customs Department (RMCD) during an audit in the event records do not tally.

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8


OBJECTIVES• Gain guidance on the process of

obtaining the tax agent license • Get details of post licensing matters

OUTLINE• Preliminary Requisite & Common

Mistakes• Getting Prepared for Section 153

Interview• Post Licensing Compliance Strategy

METHODOLOGYSharing of insights and updates by respective speakers.

WHO SHOULD ATTEND• Accountants• Business Advisors• Business Consultants• Tax Practitioners

DATE, VENUE & CONTACT INFO Date : 5 June 2018Time : 9:00am–1:00pmVenue : Connexion Conference & Event Centre @ The Vertical, Bangsar South, Kuala LumpurContact : SafwanTel : 03 2722 9293 Fax : 03 2722 9009


FACILITATORVARIOUS

A Half-Day Programme

Pathway for Tax Agent LicenceA Comprehensive Guidance

The Income Tax Act 1967 provides that no person shall hold himself as a tax agent, tax consultant or tax advisor (or similar description) unless licensed under Section 153.Gain guidance on the process of obtaining the tax agent license and as well as post licensing matters.

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

4

OBJECTIVES• Understand the proper classification of

employee benefits and staff expenses• Learn accounting for output tax and

Standard Rated Supply• Calculate deemed supply resulting from

employee benefits• Understand the Close Nexus Test

OUTLINE• Summary of Employee Benefits

» The Contract of Employment and Company Policy

» Classification of Employee Benefits» Brief Introduction on “Close Nexus Test”

• Check List: GST on Employee Benefits» Treatment for Input Tax Credit» Treatment to Account for Output Tax as

Standard Rated Supply/Deemed Supply • Common Scenario of Employee Benefits,

GST Accounting and Tax Codes» Accommodation and Household

Utilities and Expenses» Traveling, Transport & Related Expenses» Professional Membership Fees,

Education and Training Expenses» Meals include Free Meals and Meal

Allowance» Uniforms, Clothing and Accessories» Medical Expenses, Health and

Wellness Programmes» Flexible Benefits such as Flexi-points» Gifts» Wedding, Celebration, Bereavement &

Condolences, and Other Festivals» Long Service Awards

• Scenario of Staff Expenses, Entertainment and Travelling » General Staff Claim as Accounts Payable» Staff Cash Payment Reimbursement» Entertainment Incurred by Staff,

Salespersons and Management» Traveling Claims» Recovery of Staff Expenses

METHODOLOGYLectures with group discussions, tutorials and hands-on exercises.

WHO SHOULD ATTEND• Finance, Accounting, HR Department Staff• Staff of SMEs and Corporates • Freelance Accounting Professionals• GST Agents and Audit Firm personnel• Entrepreneurs• Human Resources Practitioners

DATE, VENUE & CONTACT INFO Date : 7 June 2018Venue : Pullman Kuala Lumpur BangsarContact : AfiqTel : 03 2722 9172 Fax : 03 2722 9009



GST Accounting on Fringe Benefits

Get updates on GST treatment of fringe benefits, importance of Company Policy and Letter of Contract, and GST principles practiced overseas that may help justify employee benefits and staff expenses. Also covered are employee benefits and staff expenses that may or may not be subject to GST, but are not specifically mentioned in the guideline.

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8

Strategic Partner


OBJECTIVES• Understand the scope of tax• Learn how to claim input tax correctly• Identify GST treatments and issues• Understand the GST impact on accounting• Understand the tax implications on

deductible expenses & capital allowance• Understand tax codes and accounting

double entries

OUTLINE• Usage of Land and National Land Code• GST Treatments for Property

Developers and Contractors» Scope of Charges» Type of supply » GST treatment on property

development and construction» Type of supply on mixed development

projects» Import of services on foreign

consultants» Type of supply on contra account/

reimbursement and disbursement» Time of supply on sales of property

based on progress billing and completed property

» Progressive or periodic supply & during transitional period

» Retention sum• Land Development Agreement (LDA)• GST treatment for property Investors,

IHC, JMB and MC• Input Tax Credit and Adjustment for

Mixed Suppliers• GST Tax Code and Tax Set

• Accounting for GST• Income Tax Treatments

» Scope of income tax & scope of GST» Deductible/non-deductible expenses» Qualifying expenditure on capital

allowance and CGA adjustment

METHODOLOGYPowerPoint presentation and discussions.

WHO SHOULD ATTEND• Property and Land Owners• Housing Developers• Management of JMB/MCs• Accountants• Company Secretaries• Tax Agents

DATE, VENUE & CONTACT INFO Date : 20 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : StephanieTel : 03 2722 9105 Fax : 03 2722 9009


FACILITATORDR. TAN THAI SOON

GST Accounting and Tax Implications for Property Developers, JMB/MC and Contractors

Goods and Services Tax (GST) is an indirect tax that may affect all inputs and outputs of property developers, JMB/MC, and contractors. Gain an in-depth understanding of the GST impact on accounting, the income tax implications and treatment, as well as Budget updates.

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8

OBJECTIVES• Discuss key issues related to Transfer

Pricing and record keeping that meet IRB’s requirements

• Identify key technical, issues and factors in supporting the arm’s length nature of related party transactions

• Gain latest updates on legislation and guidelines on Transfer Pricing in Malaysia

• Gain latest requirement to submit CbCR

OUTLINE• New Transfer Pricing (TP) Rules 2012 and

TP Guidelines 2012» Scope of TP Rules and Guidelines» Meaning of control and associated» Meaning of arm’s length principle» Determination of arm’s length price» Factors determining comparability» Different TP methodologies in arriving

at arms’ length price» TP adjustment by DGIR» Compensating adjustment» Intragroup services» Cost contribution arrangement» Intangible properties» Intragroup Financing (Loan)» Interest on financial assistance» Retention of records» Contemporaneous TP documentation» Penalty» New form on Cross Border

Transactions by IRB (Form MNE)• Advanced Pricing Arrangement (APA)

Rules 2012 and APA Guidelines 2012» Scope of APA Rules and Guidelines» APA process

» Withdrawal of APA, Effect of APA» Request for rollback» Filing of APA compliance report» Revision/Cancellation/Revocation/

Renewal of APA» Form APA1 and APA2

• Country-by-Country Reporting (CbCR) Rules 2016 and CbCR Guidelines 2016

• Overview of Base Erosion and Profit Shifting (BEPS)

METHODOLOGYLectures, PowerPoint presentations, discussions and case studies.

WHO SHOULD ATTEND• CFOs• Financial Controllers & Finance Managers• Accountants• Tax Consultants, Practitioners & Advisors• Company Secretaries

DATE, VENUE & CONTACT INFO Date : 25 June 2018Venue : Hilton Petaling JayaContact : FarhanaTel : 03 2722 9291 Fax : 03 2722 9009


FACILITATORCHOW CHEE YEN

Transfer Pricing in Malaysia

Transfer pricing strategies play an important role in key business performance areas such as optimising tax efficiency, reducing legal exposure/risks and increasing cash flow. This programme will show you the groundwork that needs to be put in place in order to comply with the IRB’s guidelines, in particular the new section 140A.

TAXATION & GST

CPE HOURSGAINED

8


OBJECTIVES• Get latest updates and developments on

"Tax Deductibility Issues" resulting from decided case laws

• Learn of IRB's views and positions taken on various controversial tax deductions

• Understand documentation requirements to support and justify business deductions

• Learn of common mistakes to be avoided during tax computation stage

OUTLINE• Understanding the General Principles of

Income Tax• Types of Income Subject to Tax • Business Deductions• Treatment of Capital Allowances • Deductibility of Irrecoverable Input Tax

Under GST Regime• Managing Tax Audit Process • Highlights of Malaysian Tax Cases on

Business Deductions

Note: The speaker who is a practicing Accountant &Tax consultant is currently involved in several tax audit cases involving diverse industries. He will share his experiences by highlighting the various critical issues raised during the audit and the positions taken by IRB and the tax payers. He is of the view that good management practices will save taxpayers unnecessary cash outflows and prevent liquidity crisis.

OBJECTIVES• Understand key provisions of the GST Act

and regulations• Avoid common errors discovered during

customs audits• Understand the GST audit approach and

current Customs GST audit operations• Apply the GST risk management process

OUTLINE• Case Studies in GST: Key Provisions of the

GST Act and Regulations» Why input tax disallowed by Customs» Reasons for withholding input tax» Refund of input tax subject to conditions» Documentation for input tax claims» Avoidance of double claims on input tax,

where claims made on date of “holding” tax invoice and its subsequent posting

» Importation of goods and K1 Form » Partial exemption & claiming input tax» Incidental exempt supplies» Supplies granted relief» Disregarded supplies—what are they?» Out of scope supplies, etc » Transitional issues and the entries in

accounting records and GST-03 Returns• Common Questions Frequently Asked• The GST Audit Approach and Current

Customs GST Audit Operations» GST Self Assessment System» CBOS 3.0 Audit of 200,000 entities» Types of GST Audits by Customs» Rate of non-compliance» Compliance cost vs penalties

• Errors Discovered During Customs Audits, including GST Fraud and Evasion» Bad debts relief and non-payment of

creditors after 6 months» Relief conditions relating to Imports

METHODOLOGYLectures, facilitated by PowerPoint presentations, discussions and case studies.

WHO SHOULD ATTEND• Tax Agents & Consultants• Company Directors• Auditors & Audit Professionals• New Tax Executives, Assistants, Juniors• Accountants, Accounts Executives• Accounts staff involved in tax matters• Professionals interested in acquiring

basic tax knowledge

DATE, VENUE & CONTACT INFO Date : 26 & 27 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : FarhanaTel : 03 2722 9291 Fax : 03 2722 9009


FACILITATORKRISHNAN KSM

» Goods sold and exported and rejected, then re-imported

» Disaggregation of business to avoid GST » Input tax claim without proper documents» Goods & services supplied to government» Understanding GST frauds and evasion

of GST, and indicators of GST frauds» GST frauds affecting genuine businesses

• GST Risk Management Process» Practical methods to verify transactions

before completion» Correction of errors in GST-03 Returns

METHODOLOGYPowerPoint presentation with illustrative examples, and discussions.

WHO SHOULD ATTEND• CFOs and Financial Controllers• Finance Managers• Tax Managers and Tax Consultants• Chartered Accountants, Advisors, and

Auditors

DATE, VENUE & CONTACT INFO Date : 27 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : AzlinaTel : 03 2722 9112 Fax : 03 2722 9009


FACILITATORJ SELVARAJAH

Business Tax DeductionsAn Accountant’s Perspective with Highlights of Malaysian Tax CasesInclusive of Latest Tax Updates & Impact of GST

GST: Case Studies in GST Applications & GST Audit Approach

Gain practical guidance on the latest updates and developments relating to deductible business expenses. Take advantage of this opportunity to learn, understand, apply and manage the various available tax planning strategies.

Get a comprehensive understanding on the practical aspects of GST, insights into Customs’ GST Audit approach, and to manage the inherent GST risks. The programme will study actual cases in practice, covering requirements of the GST Act 2014, GST Regulations, and Customs requirements, as well as commonly asked questions on practical GST issues.

TAXATION & GST

TAXATION & GST


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8

LATEST

NEWPROGRAMME


Audit EvidenceRevised ISA 500, 501 & 560

Enterprise Risk Management for Accountants

OBJECTIVES• Understand what constitutes sufficient

appropriate audit evidence in ISA 500 • Apply these requirements in practical

situations• Identify specific audit documentation

requirements in ISA501 • Identify audit evidence for events

after reporting period, in ISA 560 Subsequent Events

OUTLINE• What is sufficient appropriate audit

evidence?• The type of information that is to be

used as audit evidence• How to select items for testing in order

to obtain audit evidence• The form, content and extent of audit

documentation • Specific requirements in ISA501• Events occurring between the date of

the financial statements and the date of the auditor’s report

• Facts which become known to the auditor after the date of the auditor’s report

METHODOLOGYPowerPoint presentation, lectures and discussion.*Upon completion of this programme you will be given a 3-month access to e-Learning programme on Professional Scepticism, in collaboration with CAANZ as an additional training. You need to complete the e-learning exercise to gain the full 10 CPE hours (T&C apply)

OBJECTIVES• Understand risk assessment, categories,

taxonomies and classification• Identify and analyse important risk data• Recognise key risk terms and their role in

company operation• Master concepts of internal control & risk

management to protect the organisation• Develop and implement a comprehensive

and effective culture of compliance• Evaluate and incorporate risk attributes

into the internal audit programme

OUTLINE• Governance Triangle: Risk Management,

Internal Audit & Compliance» Fundamental differences and

importance of its convergence» Overlapping: Healthy or wasteful?

• Risk Management Taxonomies» Enterprise Risk Management (ERM)» Concepts of Risk Management» ERM implementation challenges» Key Risk Indicators vs. Key

Performance Indicators» Business Continuity Plan vs. Disaster

Recovery Plan• Risk Management Arrangements

» Risk Management Framework» Risk Management Universe» Risk Control Self-Assessment (RCSA)

and Heat Map• Financial & Credit Risk/Operational Risk

» Credit risk mitigation techniques» Concentration Risk Analysis» Obligor Risk Rating (ORR) & Facility

Risk Rating (FRR)» Risk Matrix–Self Assessment

WHO SHOULD ATTEND• External Auditors from all levels• Approved Company Auditors• Audit Managers and Seniors• Audit Professionals

DATE, VENUE & CONTACT INFO Date : 21 May 2018Time : 9:00am–3:00pm Venue : Pullman Kuala Lumpur BangsarContact : AfiqTel : 03 2722 9172 Fax : 03 2722 9009

PROGRAMME FEEMember (MIA/ACCA) : RM 583Member Firm’s Staff or Sponsored Staff : RM 636

FACILITATORSOH ENG HOOI

• Risk Management in the Context of Corporate Governance» Role of Audit Committee/Risk

Management Committee» Corporate governance and the role of

the Board of Directors and Management• Other Important Risks• Compliance

» International standards for AML/CTF» Basel Committee on Banking

Supervision, Consultative Doc. 2004

METHODOLOGYLectures, discussions and Q&A sessions.

WHO SHOULD ATTEND• Accountants & Directors• Company Secretaries• Managers, Executives, Department Heads • Anyone wanting to learn the fundamentals

and taxonomies of Risk Management

DATE, VENUE & CONTACT INFO Date : 28 & 29 June 2018 Venue : Hotel Armada Petaling JayaContact : VinoTel : 03 2722 9290 Fax : 03 2722 9009


FACILITATORHESHAM HAMDY

Sufficient and appropriate audit evidence is essential for drawing reasonable conclusions on which to base an audit opinion. Sufficiency and appropriateness are interrelated and apply to audit evidence obtained from both tests of controls and substantive tests. Learn what it takes to design and perform audit procedures in order to obtain sufficient appropriate audit evidence.

A fundamental training for managers and executives involved in, or going to be involved in, risk management. Gain a deeper understanding of enterprise risk management, corporate governance, and audit and compliance, in order to achieve cooperation among these functions, improve their processes, and harmony.

AUDITING, ASSURANCE & RISK MANAGEMENT

AUDITING, ASSURANCE & RISK MANAGEMENT


6 + 4 e-Learning

CPE HOURSGAINED

10

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME

Supported By:



Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8

MANAGEMENT ACCOUNTING & STRATEGIC MANAGEMENT


OBJECTIVES• Define strategic planning & describe the

common components of a strategic plan• Enhance strategic thinking skills in

oneself and others • Develop the action steps from

conceptualising to implementing a comprehensive strategic plan

• Better understand the practical organisational and people challenges in driving business in line with the vision, mission and core values of the organisation

• Learn why an integrated approach is crucial even when leveraging on technology

• Raise everyday work performance and professionalism

OUTLINE• Gaining a Better Understanding of

Strategy • Professionalism and Ethics in

Business Practice• Strategic Planning in Action • From Strategic Vision to Everyday

Execution • Overcoming Organisational and

People Challenges • Strategic Management Pitfalls to

Avoid • Overall Wrap-up

OBJECTIVES• Understand the necessity and

importance of change and your key role as a Dynamic Change Agent

• Appreciate the various phases of change and to understand the challenges that Change Agents face and learn how to effectively manage these challenges

• Become aware of the differences and more importantly, the commonalities of diverse Groups and individuals, in order to collectively maximise the contribution of all employees in effecting the required changes

• Raise your own level of everyday work performance and professionalism by employing the appropriate change leadership style based on context

OUTLINE• Preparing For Change• Reflections on Leading Change and

Project Management• Your Readiness to Become a Dynamic

Change Agent• Are You Well Equipped to Become a High

Performing Dynamic Change Agent?• Transition Change Management or

Transformation Change Management?• Executing the Communications Plan• Overcoming Resistance to Change• Leading and Winning Support Towards

Optimal Change• Optimal Change Management Pitfalls

to Avoid

METHODOLOGYInteractive presentation, small group activities, case studies, videos & hands-on practice.

WHO SHOULD ATTEND• Accountants• Finance Directors, Financial Controllers

and CFOs• COOs, CEOs and Company Directors• General Managers• Senior Managers, Managers and

Executives• Business Owners and Entrepreneurs• Business or Technical Professionals

DATE, VENUE & CONTACT INFO Date : 3 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : FaraTel : 03 2722 9194 Fax : 03 2722 9009

PROGRAMME FEEMember (MIA/ACCA) : RM 689Member Firm’s Staff or Sponsored Staff : RM 742Non-member : RM 901

FACILITATORP. MANOHARAN


WHO SHOULD ATTEND• Accountants, Finance Managers• Chief Financial Officers• HR Practitioners• General Managers• Heads of Departments• Senior Managers, Managers &

Executives• Business Owners & Entrepreneurs• Business or Technical Professionals

DATE, VENUE & CONTACT INFO Date : 14 & 15 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : SafwanTel : 03 2722 9293 Fax : 03 2722 9009

PROGRAMME FEEMember (MIA/ACCA) : RM 1,325Member Firm’s Staff or Sponsored Staff : RM 1,432Non-member : RM 1,696


From Easy Strategic Thinking to Successful Execution

Leading Change as a Dynamic Change Agent

Think ahead and anticipate the effects of a changing environment to prepare, adapt and adjust the direction of your organisation by successfully executing on your strategic thinking.

Change is inevitable, and ensuring optimal change management in the organisation requires collective team effort and the leadership of a Dynamic Change Agent. Discover how you can play a strong influential role as a Dynamic Change Agent, in winning support and buy-in for important change initiatives whilst managing organisational and people challenges.

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME

Supported By:

Supported By:


Supported By:



OBJECTIVES• Use macro recording appropriately and

skillfully• Understand the simple approach to edit

VBA codes • Execute desired commands to filter and

manage looping in codes • Automate spreadsheets, and generate

reports with VBA codes• Automate steps to merge/divide financial

data from/to multiple worksheets• Apply techniques and skills learnt in

simulated examples

OUTLINE• Start From Basic: Macro Recording

» Why do macro recordings fail?» Dealing with macro security issues

• Jumping Right In: How VBA Works With Excel» Introducing Excel Object Model» Types of VBA: Ways to execute different

procedures» Understand the essential VBA language

elements in real-life examples» Different and useful ways to refer

Range object methods and properties• Essence of VBA: Controlling and Decision

Making Commands» Controlling the flow of code » Filtering and testing the conditions to

decide the next command lines» What is looping in VBA statements? » Step through and test codes before

executing them: Debugging Toolbar• Beyond Workbooks: Managing

Worksheets and Workbooks

OBJECTIVES• Appreciate the importance of corporate

finance• Gain knowledge on the capital budgeting

process in making investment decisions• Evaluate financing decisions of

companies and the impact on its value• Understand the impact of key corporate

exercises on a company• Recognise the concepts and principles of

due diligence and the process involved

OUTLINE• Corporate Finance and Analysis of

Investment Decisions (Capital Budgeting) » Fundamentals of Corporate Finance» The Economic Evaluation of Capital

Budgeting and Investment Proposals» Net Present Value vs. Internal Rate of Returns» Using Cash Flows to Evaluate

Investments • Financing Growth

» Capital Structure and Financing Strategy

» Sources of capital and what to expect• Understanding the Various Types of

Corporate Actions » The key elements in an IPO» The impact and rationale behind

the merger and acquisition (M&A) activities

» The effects of various types of corporate proposals such as rights issue, bonus issues, share buyback and spin-off

» Create worksheets and workbooks from the Source Data

» Combining workbooks • Final Challenge: Automation of Financial

Reporting » Understand the common bugs in code,

for easy start of future programming• Future Reference: Sample Codes and

Online Help» List of sample codes: review of some

useful codes in the list

METHODOLOGYLectures, with hands-on application, exercises and challenges.Pre-Requisite: Must possess at least an intermediate level understanding of Excel.

WHO SHOULD ATTEND• Managers• Consultants & Analysts• Accountants

DATE, VENUE & CONTACT INFO Date : 14 & 15 May 2018 Venue : Pullman Kuala Lumpur BangsarContact : FarhanaTel : 03 2722 9291 Fax : 03 2722 9009


FACILITATORJOANNE KOK YEE LAN

• Due Diligence » The purpose and types of due diligence» Who are the main players in a due diligence process?» Best practices: The process

METHODOLOGYPowerPoint slides, practical guide and discussions.

WHO SHOULD ATTEND• Accountants• Financial Controllers• Finance Managers• Fund Managers• Remisiers• Dealers• Analysts

DATE, VENUE & CONTACT INFO Date : 21 May 2018Venue : VE Hotel & Residence Kuala LumpurContact : AlyaTel : 03 2722 9195 Fax : 03 2722 9009

PROGRAMME FEEMember(MIA/ACCA/MIBA) : RM 742Member Firm’s Staff or Sponsored Staff : RM 795Non-member : RM 954

FACILITATOROOI KOK HWA

VBA Made Simple forFinancial Reporting

Fundamentals of Corporate Finance

Discover the power of Visual Basic for Applications (VBA) for developing customised solutions, automating tasks, and increasing performance. Learn to improve your Excel skills with the Excel Macro Recorder, a simple approach to VBA language, tips and tricks to writing codes, automate worksheets and workbooks at a click, and to develop your own codes.

This course is designed to provide participants with an understanding of the key elements of corporate finance, which include capital budgeting process, investment appraisals, financing decisions, key corporate exercises and due diligence.

CPE POINTS

GAINED

10SIDC

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME

LAPTOP

REQUIRED

MS EXCEL 2010 and above

Supported By:


Supported By:

Supported By:



OBJECTIVES• Understand FinTech sector and its

impact on traditional banking, the global economy, and the world at large

• Understand how FinTech affects the banking, payment and remittance sectors

• Examine key concepts & characteristics of crowdfunding, crowdinvesting, and marketplace (P2P) lending

• Understand what Robo-Advisors are today and how they will evolve

• Examine how human financial advisors can optimise their businesses

• Understand goal-based investing as key step in personalisation within the journey of wealth management innovation

OUTLINE• Introduction to FinTech

» The areas of FinTech» Why is FinTech important?» Global FinTech investment

• New Entrants to Banking, Payment and Remittances» New operating models for banking» Tech giants becoming non-bank banks» Predictive algorithms, Big data» Remittances–international FX

payments at low cost» Crypto-currencies and blockchains

• Digital Lending Innovation, Crowdfunding and Crowdinvesting » P2P lending business model» Digital lending for SMEs, students, and

mortgages» Crowdfunding business model» Crowdinvesting

OBJECTIVES• Create data empire from disparate

data sources• Build reliable and sustainable, yet

interactive and impactful reporting models

OUTLINEDAY 1• Import source data and build data empire • Create integrated data for meaningful

report

DAY 2• Create interactive models for insight

reports • Create impactful presentation with

dynamic chart

METHODOLOGYLectures with hands-on exercises, plus discussions and brain-storming sessions. Pre-Requisites: Participants should have at least a basic MS Excel knowledge and have been using MS Excel on a regular basis for at least 1 year.

• From Robo-Advisors to Goal Based Investing» Personalised decision-making,

individual goals and behaviour» Passive investment management

with ETFs» Algorithms of automated portfolio

rebalancing» The principles of goal based investing» The future of digital advice

METHODOLOGYPowerPoint slides, practical guide and discussions.

WHO SHOULD ATTEND• Dealers & Remisiers• Fund Managers & Analysts• Accountants• CEOs• CFOs

DATE, VENUE & CONTACT INFO Date : 22 May 2018 Venue : VE Hotel & Residence Kuala LumpurContact : AlyaTel : 03 2722 9195 Fax : 03 2722 9009



WHO SHOULD ATTEND• Professionals in: Finance, Management, Sales, IT, Human

Resource, Business Development, Production, and Organisational Leaders

• Anyone who has to deal heavily with figures, data and trends; and wanting to move up to lead future analytics and reporting

DATE, VENUE & CONTACT INFO Date : 30 & 31 May 2018 Venue : Hilton Petaling JayaContact : AzlinaTel : 03 2722 9112 Fax : 03 2722 9009


FACILITATORANGELA YEN SM

FinTech and Its Impact to Capital Market

Unlock ExcelAn Interactive & Innovative Reporting Model for Better Decision Making

The FinTech revolution, driven by a wave of start-ups with innovative new businesses, revenue models, products and services, is changing the face of finance globally. Gain an understanding on the concepts of FinTech, its impact on capital markets, and the characteristics of crowdfunding, crowdinvesting, P2P lending, and robo-advisors.

Leverage the power of MS Excel to design and develop interactive reports, with dynamic charts and informative commentaries at a click of a button. Turn voluminous data into meaningful insights and key performance indicators, without any complex and expensive Business Intelligence or ERP software solutions.

CPE POINTS

GAINED

10SIDC

CPE HOURSGAINED

8

LATEST

NEWPROGRAMME

Pre-requisitesPre-Learning materials will be emailed to participants two weeks earlier, for practise and in preparation for this intensive course.

LAPTOP

REQUIRED

MS EXCEL 2010/2013/2016

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME


Supported By:



OBJECTIVES• Initiate the new add-in tab for better

interaction of enormous data base• Acquire skills to link external data

sources effectively• Create relationships between different

tables to generate one pivot table report• Use the features in PowerPivot to

analyse report periodically• Interact with different data information

effectively

OUTLINE• Introduction

» Why PowerPivot?» Installing PowerPivot

• Data Loading to PowerPivot» Preparing data» Import data from Excel Table/text files

• Explore PowerPivot Window» Data formats» Sheets and columns» Editing and adding data» Table properties» Filtering and sorting

• Working With Multiple Tables» Understand the rules of relationships» Auto detect and edit the relationships» Work with multiple relationships» Working in Diagram View

• Create PowerPivot Tables» Formatting the tables» Filter and sorting options» Grouping dates» Arranging and formatting Slicers» GETPIVOTDATA function

OBJECTIVES• Assess and identify appropriate tools to

evaluate M&As• Measure the value creation in M&A

exercises• Determine the corporate motivation,

benefits and risks arising from an M&A exercise

• Determine the optimum strategy to enhance both market value and strategic value

OUTLINE• Winning through Merger and Acquisition

» The motivation for undertaking M&A and divestment exercises

» Critical values shareholders overlook• Building Value and Measuring Synergies

» Business combinations and impact on mergers and acquisitions

» Evaluate the synergistic benefits of an M&A exercise

• Valuation for Mergers and Acquisitions» Various valuation approaches for

M&A exercises» Determine the value of target

companies as well as post-merger valuations

• Income, Market and Asset Approaches» Why values for merger and

acquisition should be driven by the income approach

» Merger and acquisition transactional data method

• Reconciling Initial Value Estimates and Determining Value Conclusion

• Introduction to Formula and Data Analysis Expression» Calculated Columns, similar to

Excel Table» RELATED function» Aggregation functions» Recap Formulas Rules» Introduction of DAX & how to

measure the data• Time Intelligence Functions

» Date/Calendar Tables» Explore time intelligence functions

METHODOLOGYLectures, step-by-step instructions, recap exercises and challenges.

WHO SHOULD ATTEND• Managers, Supervisors, Executives• Anyone heavily dependent on Excel at work

DATE, VENUE & CONTACT INFO Date : 7 June 2018 Venue : Hilton Petaling JayaContact : JannahTel : 03 2722 9161 Fax : 03 2722 9009


FACILITATORJOANNE KOK YEE LAN

» Application and derivation of premiums and discounts

» Value reconciliation and conclusion

METHODOLOGYPowerPoint slides, case studies and practical guide and discussions.

WHO SHOULD ATTEND• Accountants • Financial Controllers• Finance Managers • Fund Managers • Remisiers • Dealers • Analysts

DATE, VENUE & CONTACT INFO Date : 25 June 2018Venue : VE Hotel & Residence Kuala LumpurContact : VinoTel : 03 2722 9290 Fax : 03 2722 9009

PROGRAMME FEEMember (MIA/ACCA/MIBA) : RM 742Member Firm’s Staff or Sponsored Staff : RM 795Non-member : RM 954


Unveil the Power in PowerPivot:

Massaging Multi-Dimensional Data For Quick Reporting & Decision Making

Valuation on Mergers and Acquisitions

Extract and handle voluminous data, and link data tables into one, to facilitate easier analysis in the Pivot Table reports, by using PowerPivot Basics. You will also uncover hidden, useful add-ins within Excel 2013 to manage massive data, and conquer an unlimited spectrum of analytical, reporting, and modeling needs.

To merge or not to merge? An organisation cannot make that crucial decision without incisive analysis by corporate managers. To determine how a potential merger or acquisition will impact company value, you must understand the various valuation models used in valuing merger and acquisition transactions.

CPE POINTS

GAINED

10SIDC

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LAPTOP

REQUIRED

MS EXCEL 2013 and above

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME

Supported By:


Supported By:

Supported By:



OBJECTIVES• Become self-aware of your individual

personality, strengths, preferences and areas of work where you are inclined to have a high degree of work passion and self-motivation

• Discover the paradigm shifts that are essential in order to transform into an effective manager

• Better understand the organisational and people challenges in driving business in line with the vision, mission and core values of your organisation

• Discover new and practical “Wisdom Technology” tools that can help managers overcome people and organisational challenges on an everyday basis

• Become more self-confident when conducting your managerial roles and responsibilities in a variety of circumstances, thus raising your work performance and professionalism

OUTLINE• Proactive Management—Self,

Organisation and People• Empowering Yourself and Readiness

for Delegation• The “Outside-In” View versus

“Inside-Out” View• Managing Effectively by Translating

Vision Into Everyday Execution• Ensuring Compliance and Ethical

Decision-making• When Performance Management is More

Than Just KPI Achievement• Managing Teams that Are Cross-

OBJECTIVES• Explain the importance and structure of

plantation industry• Describe the operational characteristics,

risk and return as well as future prospects of the plantation industry

• Perform a plantation sector analysis

OUTLINE• An Overview of Plantation Industry• The Characteristics of Plantation

Industry » Industry profile» Industry structure» Past and present performance» Global oil and fats» Production of palm oil» Malaysian palm oil industry: planted

area and yield» Oil palm products» Industry players and competition» Regulatory regime of palm oil

industry in Malaysia• Financial and Investment Analysis for a

Plantation Industry » Profitability analysis: margin and cost

of crude palm oil (CPO) per tonne» Palm oil plantation versus palm oil

processing» Plantation estate values: different

locations in Malaysia, book values versus market values

» Financial leverage» Risks and returns» Future prospects

Functional and Diverse• How to Build and Win Enduring Strong

Support From Team Members• Proactive Risk Management—Identifying,

Measuring, Monitoring and Controlling Risks

• Professional Management By Example

METHODOLOGYInteractive presentation, video, brainstorming sessions, small group activities, and case studies.

WHO SHOULD ATTEND• Accountants, Finance Managers & CFOs• HR Practitioners• General Managers & Heads of

Departments• Senior Managers, Managers & Executives• Business Owners & Entrepreneurs• Business or Technical Professionals

DATE, VENUE & CONTACT INFO Date : 25 & 26 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : SafwanTel : 03 2722 9293 Fax : 03 2722 9009



• Case Study: How to analyse a plantation company

METHODOLOGYPowerPoint presentation, case studies and practical guide and discussions.

WHO SHOULD ATTEND• Accountants • Financial Controllers • Finance Managers • Fund Managers • Remisiers • Dealers • Analysts

DATE, VENUE & CONTACT INFO Date : 26 June 2018 Venue : VE Hotel & Residence Kuala LumpurContact : VinoTel : 03 2722 9290 Fax : 03 2722 9009

PROGRAMME FEEMember : RM 742(MIA/ACCA/MIBA)Member Firm’s Staff or Sponsored Staff : RM 795Non-member : RM 954


Professional Management for Professional Success

Investment Analysis on Plantation Industry

Achieve higher performance levels and business value by practicing professional management skills—a key factor in determining one’s career progression or business success. Gain the essential tools to overcome people and organisational challenges, and become more confident in conducting your managerial roles and responsibilities.

In 2012, the top two producersof palm oil—Indonesia andMalaysia—together received anannual revenue of USD40 billion.Given the growing importance ofpalm oil industry to Malaysia andIndonesia, this programme seeksto help you understand betterthe risks and returns, as well asthe characteristics and futureprospects of the palm oil industry.

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE POINTS

GAINED

10SIDC

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF


CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

Chapter 10 Series: Decoding Transaction and Related Party Transaction Rules

Companies listed on the Main Market of Bursa Malaysia enter into transactions, be it related party transactions (RPT) or Non-RPT, on a regular basis. Understanding the rules governing Non-RPT, RPT and Recurrent RPT (RRPT), as well as the guiding principles behind are paramount to compliance with Chapter 10 of the Listing Requirements.

LEGAL & CORPORATE GOVERNANCE

OBJECTIVES• Discover extent to which Chapter 10 apply to

a listed company and its group of companies• Understand the narrower definition of

“transaction” for non-RPT• Understand the extended definition

pertaining to disposal of developmental rights of real estate for non-RPT

• Understand rationale & application of rule relating to acquisitions/disposal of land

• Understand the wider definition of “transaction” for RPT

• Identify related parties and persons connected to directors/major shareholders

• Understand rationale behind percentage ratios, various thresholds & obligations of listed companies for non-RPT, RPT & RRPT

• Avoid the common mistake of relying on the wrong percentage ratios to determine listed company’s obligations

• Understand the basic principles and application of the Rules of Aggregation

OUTLINE• Scope of Chapter 10

» Transactions by listed issuer/subsidiaries» Transactions between listed issuer &

wholly-owned subsidiaries• Non-Related Party Transactions (non-RPT)

» Narrower definition of “transactions” » Extended definition of non-RPT relating

to disposal of developmental rights» Acquisitions/disposal of landbanks

• Related Party Transactions (RPT)» Wider definition of “transactions” for RPT» Definition of “interest” involving related

parties

» Identifying related parties• Percentage Ratios & Obligations

» Ground rules in computating % ratios» Common pitfalls in computating % ratios» Various thresholds & obligations for

non-RPT, RPT & RRPT• Aggregation Rule

» Party, Asset, Contiguous Land Rule» Application of Aggregation Rule

METHODOLOGYPowerPoint presentation and lectures, augmented with selected case studies.

WHO SHOULD ATTEND• Directors, CEOs, CFOs• Finance Managers, Accountants• Corporate Finance Managers• Company Secretaries

DATE, VENUE & CONTACT INFO Date : 8 May 2018Venue : Connexion Conference & Event Centre @ Nexus, Bangsar South, Kuala LumpurContact : HaziqTel : 03 2722 9198 Fax : 03 2722 9009


FACILITATORCHEE KAI MUN

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

Limited Liability Partnership (LLP) with Tax Issues and Companies Act 2016 Updates

Discover the unique “hybrid” features of an LLP, and the advantages of moving your business transactions through an LLP entity.


OBJECTIVES• Understand the unique “hybrid” features

of an LLP, how it helps business growth and manage risks at the same time

• Learn the laws governing LLPs and how they affect stakeholders

• Understand the procedures in setting up an LLP, the administrative and tax compliance procedures with SSM, IRB and RMC

• Differentiate which business operation models or conditions may be more suited with an LLP

• Learn about the LLP’s Partnership Agreement and its key components

• Know the duties and responsibilities of Partners and Compliance Officers (C.O.) in an LLP and whether there are risks associated with an independent C.O.

• Understand, through a comparative analysis, the legal and entity structure differences between a Sole Proprietor, Partnership, Sdn Bhd and LLP

OUTLINE• LLP and the governing Act• Salient and hybrid features of an LLP• Types of LLPs available and incorporation

procedures• LLP’s separate legal entity and limited

liabilities concept explained• Determining an LLP’s registered office

and residence status

METHODOLOGYGraphical slides presentation, lectures, discussions, and hands on practice on LLP’s tax computation.

WHO SHOULD ATTEND• Business Entrepreneurs• Existing Partnerships, Sole Proprietors

or Owner/Directors of Sdn Bhds• Auditors, Lawyers, Doctors, Company

Secretaries and staff of professional firms

• Tax Managers and Executives• Finance Managers/CFOs/Finance

Directors• Accounts and Administration staff

DATE, VENUE & CONTACT INFO Date : 15 May 2018Venue : Hilton Petaling JayaContact : HaziqTel : 03 2722 9198 Fax : 03 2722 9009


FACILITATORSIMON LOW


CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

Chapter 10 Series: Computation of Percentage Ratios

This programme will re-visit basic concepts of consolidation of financial results. An introduction to the “Elimination Technique” will enable participants to approach computation of percentage ratios in a different and efficient manner.


OBJECTIVES• Compute all 8 percentage ratios and

avoid common pitfalls in computation of percentage ratios

• Apply the “Elimination Technique” when computing percentage ratios

• Understand the principles of Rules of Aggregation in computation of percentage ratios

• Apply the Rules of Aggregation to computation of percentage ratios for recurrent related party transactions (RRPTs)

• Compute percentage ratios for monitoring of RRPTs

OUTLINE• Overview

» Objectives of computing percentage ratios

» Relevant thresholds and obligations• Basic concepts of consolidation of

financial results» Net profits, Total Assets, Net Assets

• Common Pitfalls» Market capitalisation ratio» Net profit ratio, Total asset ratio» Number of shares issued ratio» JV ratio» Identifying net profit & net assets

from financial statements• Elimination Technique• 8 Ratios, Illustrated• Aggregation Rule (advanced applications)

» Same Party Rule, Same Asset Rule» Contiguous Land Rule» Application of Aggregation Rule

• Aggregation Rule & RRPTs» Relevant aggregation rule for RRPTs» Relevant percentage ratio for RRPTs» Announcement and shareholders’

approval thresholds» Monitoring RRPTs:

“Rolling 12-months” method

METHODOLOGYPowerPoint presentation and lectures, augmented with selected case studies.

WHO SHOULD ATTEND• Directors, CEOs, CFOs• Finance Managers• Accountants• Corporate Finance Managers• Company Secretaries

DATE, VENUE & CONTACT INFO Date : 21 June 2018Venue : Connexion Conference & Event Centre @ The Vertical, Bangsar South, Kuala LumpurContact : StephanieTel : 03 2722 9105 Fax : 03 2722 9009


FACILITATORCHEE KAI MUN

Governance for the Audit Committee Members

The Audit Committee (AC) is central to an effective Corporate Governance (CG) at any organisation. Learn how you can develop an effective CG implementation that facilitates the assessment, monitoring and reporting of governance risks, and how these will support decision-making, business performance, and adherence to regulations, policies and mandates.


OBJECTIVES• Improve alignment of organisational

mission, vision and values• Increase decision-making agility• Understand Audit Committee skills and

responsibilities • Develop and support a board that adds

exceptional value• Measure the performance of the board AC

for continuous improvement• Assess, evaluate, and audit the

performance of CG activities and controls

OUTLINE• CG, what is it about? Benefits & Barriers

» Barriers/obstacles that prevent full implementation of CG

» Building CG framework» Governance Committees» Executive Management & Board Members» International codes for governance

effectiveness• Roles and Responsibilities of Audit

Committee (AC)» What does being an AC Member mean?» Key Responsibilities» Examine and Reassess the experience,

qualifications and sector knowledge• The Governance Role of the AC

» Safeguard integrity in financial reporting» Recognise and manage risk» Remunerate fairly and responsibly

• 10 Principles for AC and the Regulatory Framework» Structure and working relationships» The Risk Management, Compliance &

Internal Audit Triangle

• Role of AC in Risk and Compliance» Risk Management Taxonomies» Compliance: scope, AML & CTF,

Fraud and compliance risk» Connect the dots: 10 principles for ACs

• Board Self Evaluation for SOEs» Board Assessment/Positioning » Strategy (leadership & purpose)/

Culture (relationship & behavior)» Analysis (interactions and decisions)/

Peer Assessment

METHODOLOGYLectures, discussions and Q&A sessions.

WHO SHOULD ATTEND• Company Directors & Aspiring Directors• Company Board Secretaries • Board Consultants• C Suite Executives:

CIO, CTO, CFO, CMO, CHRO, etc

DATE, VENUE & CONTACT INFO Date : 27 June 2018Venue : Hotel Armada Petaling JayaContact : FaraTel : 03 2722 9194 Fax : 03 2722 9009


FACILITATORHESHAM HAMDY

LATEST

NEWPROGRAMME

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF


Supported By:

Building Your Winning Team

Every leader’s goal is to build, lead and manage a winning team, but few possess the skills and training for such a key role, and often find themselves stuck between upper management and subordinates. Gain powerful, practical tips, valuable hands-on advice and guidance gleaned from the facilitator’s years of experience.

PERSONAL DEVELOPMENT

OBJECTIVES• Understand what a true leader is• Learn to develop & manage team members• Apply the skills to foster & maintain team

motivation

OUTLINE• Choosing Your Management Style

» Different management styles» Positive aspects of each management

style» Adapting management style to

circumstances: contextual management» Implementing your game plan

• Making Early, Effective Impact as a New Manager» Overcoming your first obstacles» Preparing for changes» Meeting your team and setting clear

expectations» Making your first decisions

• Balancing Dual Roles as People Manager and Technical Expert» Assuming your dual roles as manager

and expert» Optimising your management time» First things first—setting priorities» Managing and growing your and your

team’s expertise• Becoming a Dynamic Manager, Coach and Mentor

» What is expected of a manager, coach and mentor?

» Benefits and challenges» Adopting best practices of a manager,

coach and mentor» Managing, coaching and mentoring your

team effectively • Fostering and Maintaining Team Motivation

» Understanding how motivation works

» Invincible power of attitude» Art of self-motivation» Positive self-talk and affirmation

• The Empowering Manager» How to empower, not micromanage

others» Achieving better results through

instilling accountability» Delegating—what, who, when and

how to delegate» Overseeing, monitoring, evaluating and assessing delegated tasks

METHODOLOGYLectures, case studies, groupdiscussions, role plays, practicesessions and written exercises.

WHO SHOULD ATTEND• General Managers & Heads of Departments• Senior Managers, Supervisors & Team Leads• Managers (including new and aspiring managers)• Business Owners & Entrepreneurs


PROGRAMME FEEMember (MIA/ACCA) : RM 1,166Member Firm’s Staff or Sponsored Staff : RM 1,219 Non-member : RM 1,378

FACILITATORWINSLOW WONG

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

Participants will receive a

complimentarycopy of Winslow

Wong's Book

Secrets to Cracking the Code to Effective Leadership

Leadership is not about position. It is about what you do and how you behave. Learn how you can Crack the Code on what makes a leader effective. You will also learn how to navigate through business complexity and organisational landscape with dynamic and effective leadership.


OBJECTIVES• Identify your strengths in the range of

17 leadership behaviours• Adopt techniques to evoke self-

awareness and self-regulation practices• Be aware of the knowledge repository on

the full range of leadership behaviours• Create your personalised development

plan with follow up coaching sessions

OUTLINE• 3 Keys to unlock the Leadership

Potential from within:» Authenticity, Self-awareness and

Transformation• Discover and transform using the

5 Steps Approach:» Aware of Self» Aspire to transform» Activate authentic behaviours» Adapt to be dynamic» Achieve desired results

• The dynamics of Leader-Follower Relationship» Evaluating how 17 of your leadership

behaviours affect how people perceive, feel, relate and respond to you

• Ways to mindfully demonstrate 5 essential traits that could elicit,

engage and motivate others toward attaining their aspirations:» Inspire» Intellectual stimulation» Integrity» Individual coaching and development» Incentivise

METHODOLOGYInteractive approach with lectures, lessons learned, practical examples, case studies, demonstrations, a personality self assessment and shared participant experiences.

WHO SHOULD ATTEND• Managers• Heads of Departments• Team Leaders• Directors• CEOs and CFOs• Promoted individuals



FACILITATORNINA TAN

Supported By:

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME


Powerful Experiential Presentation: Position, Present and Persuade

Do you want to leave your audience captivated at the edge of their seats, inspired and wanting more of you? Mastery in experiential presentation skills will allow you to engage your audience using auditory, kinesthetic and visual techniques. Don't miss out on this influential course to boost your presentation skills.


OBJECTIVES• Confidently persuade and convert the

audience• Competently use visual analytics to

present facts• Collaborate and function as strategic

partners at the workplace• Conduct presentations with ease using

framing and story boarding techniques• Captivate BOD, customers, investors

and management with the right pitch• Communicate with clarity and

congruency using tonality, body mechanics and word choice

OUTLINE• Gaining Mastery in converting

Complex topics into simple and easy to understand Concepts

• Balance art and science of decision making using Data and Visual Analytics in Presentation (with Case Studies involving budgeting, reporting, business proposal and project evaluation)

• Art of framing and story boarding presentation

• Experiential presentation skills that involve connecting and engaging the audience using auditory, kinesthetic, visual techniques

• Optimise use of your voice, tonality, modality and body language

METHODOLOGYThis course imparts technical knowledge (Grid model, pitching and railing methods) using an experiential learning method. Use of Microsoft Excel, PowerPoint and references to new presentation technologies will be covered during the course. There will be sessions for transference of techniques, interspersed with case studies, group discussions, role play and individual participation.

WHO SHOULD ATTEND• Chief Executive Officers• Chief Finance Officers• Directors• Financial Controllers & Accountants• Managers & Executives



FACILITATORNINA TAN

Supported By:

Supported By:

Managing People Using Psychology and NLP Methods

The ability to communicate effectively is essential for success. Learn to influence the self and others effectively, by applying the NLP approach of Advanced Communication Techniques. Gain instruction on the NLP classification schemes for people behaviours, and effective techniques that will enhance your professional communication capabilities.


OBJECTIVES• Understand vital communication

techniques using the NLP approach• Apply NLP presuppositions to understand

fundamentals of communication• Make key changes to personal behaviour

and beliefs that hinder communication• Apply questioning techniques to provide

solutions, rather than normal advice• Use Time-Line Therapy to remove

barriers affecting how we judge others

OUTLINE• Introduction to the Psychology in

Communication • Profiling Workers Using NLP Tools

» The different characters of people and how they communicate differently

» Applying active listening at workplace» How to adjust our written reply so that

it is accepted well by the receiver• EQ and its Influence on Communication

» Emotions: How it works» Techniques to assess how emotions

affect leadership skills • Deep Rapport Building With Workers

Using NLP » Sensory Acuity» Matching and Mirroring

• Meta Model: The Art of Questioning to Change Unwanted Work Habits» Questioning using Meta Model» Questions that provide suggestions

• Perceptual Positioning: Master the Art of Understanding Others» The Self, The Other, The Third Person

• People Skills» Calibrate the “self” to match with

different profiles using LAB» 15 Fundamentals to improve

people skills• Social Intelligence

» Social Intelligence vs IQ» Broken Bones: How to patch?» Dale Carnegie’s approach

METHODOLOGYLecture, demonstrations and practical exercises.

WHO SHOULD ATTEND• Managers & Executives• Supervisors • Anyone required to communicate and

influence subordinates

DATE, VENUE & CONTACT INFO Date : 25 & 26 June 2018Venue : Pullman Kuala Lumpur BangsarContact : VinoTel : 03 2722 9290 Fax : 03 2722 9009

PROGRAMME FEEMember (MIA/ACCA) : RM 1,166 Member Firm’s Staff or Sponsored Staff : RM 1,219 Non-member : RM 1,378

FACILITATORDR. ARIVALAN RAMAIYAH

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME

LAPTOP

REQUIRED

CPE HOURSGAINED

16


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LIMITEDTO 20

SEATSONLY



Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

4Per Module

LATEST

NEWPROGRAMME

BANKING & FINANCE

A Half-Day Programme

Technology in the Digital World of Finance

OBJECTIVES• A comprehensive introduction to the

Fintech industry• An understanding of the law, operations,

and intricacies of Fintech and the technology world

• A global perspective of the Fintech industry

OUTLINE

Module 1: The Connectivity of Fintech with Banking & Regulations • Transformation of the Financial Industry

by Fintech • Global Financial Regulations • Fintech and Banking • Capital Markets

Module 2: Technology in the World of Digital Banking• Mergers and Acquisitions• Digital Banking • Islamic Fintech • Cyber Security• Smart Contracts

METHODOLOGYLectures, illustrations, and Q&A session.

WHO SHOULD ATTEND• Directors• Business Owners• Bankers• Accountants• Technology Providers • Anyone in the financial services industry

DATE, VENUE & CONTACT INFO Dates : Module 1 24 April 2018Time : 9:00am–1:00pmVenue : Berjaya Times Square, Kuala Lumpur

Dates : Module 2 27 June 2018Time : 9:00am–1:00pmVenue : Concorde Hotel Kuala Lumpur Contact : SafwanTel : 03 2722 9293 Fax : 03 2722 9009

PROGRAMME FEE PER MODULEMember : RM 636Member Firm’s Staff or Sponsored Staff : RM 742Non-member : RM 954

FACILITATORMOHAMED RIDZA ABDULLAH

Is FinTech a disruptor or enabler? Gain critical insights into this new global phenomenon, including the connectivity of Fintech with banking: transformation of the financial industry, global financial regulations, banking and capital markets, technology in digital banking, including mergers & acquisitions, digital banking, Islamic Fintech, cyber security and smart contracts.

Supported By:


OBJECTIVES• Become aware of the differences, and

more importantly, the commonalities of diverse Groups and individuals, both inter-group and intra-group in order to maximise the contribution of all employees

• Appreciate the various diversity issues and challenges, and learn to develop synergistic capabilities and capacity of teams and the organisation

• Become self-confident by learning how to lead and apply practical strategies and selected tools to reinforce high performance at the workplace

• Raise your level of everyday work performance and professionalism

OUTLINE• Issues & Challenges Hampering

Performance at the Workplace• Understanding One’s Perspective of

Workplace Performance• Understanding the Characteristics of

Diversity in Teams• Proactive Measures Towards Managing

Diversity• Effective Strategies and Tools for “Doing

More With Less”• Role of Human Resources vs Role of

Immediate Supervisor/Manager• Diversity Pitfalls to Avoid


WHO SHOULD ATTEND• Accountants, Finance Managers & CFOs• HR Practitioners• General Managers & Heads of

Departments• Senior Managers, Managers &

Executives• Business Owners & Entrepreneurs• Business or Technical Professionals

DATE, VENUE & CONTACT INFO Date : 28 June 2018 Venue : Pullman Kuala Lumpur BangsarContact : FaraTel : 03 2722 9194 Fax : 03 2722 9009

PROGRAMME FEEMember : RM 689(MIA/ACCA/CIMA) Member Firm’s Staff or Sponsored Staff : RM 742Non-member : RM 901


Achieving MoreWith Less InChallenging Times

The workforce today comprises people of different characteristics, influencing the effectiveness, efficiency and business performance of teams and the organisation as a whole. Learn to effectively lead today’s diverse workforce by inculcating a culture of respecting and harnessing human energy in an inclusive way, and through the leveraging of specific tools.

CPE HOURSGAINED

8


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

LATEST

NEWPROGRAMME


Microsoft Office Course Schedule May & June 2018 | The Dynamics to Excel

Automate Financial Consolidation with Microsoft Excel 2007Financial Consolidation entails combining multiple divisions/subsidiaries with varying accounting practices and procedures. All these push for a need of a more effective use of accounting applications and spreadsheet in managing this task. In this course, you will learn the hands-on step by step approach on how to design a flexible and dynamic Excel-based consolidation process, streamline data collection process, translate foreign currencies, manage consolidation adjustments which ultimately automate the routine and tedious work in performing group accounts all at a click of a few buttons. Automating Financial Reports with Microsoft Excel 2007Finance department faces intense pressures and compliance to regulatory requirements. The process of preparing financial reports and analysis can be daunting, e.g. coming up with quarterly statement may take-up much resources and an analyst may require much time in entering, validating and verifying data. Microsoft Excel’s ability to help automate the way data is captured, shared, reported and analysed can be astounding. This training presents to participants the many Microsoft Excel reporting functions that will expedite and allow information to be automatically pulled into financial reports and statements.

Interactive Visual Reporting and Analysis with Microsoft Excel 2007/2010/2013Data Visualisation is increasingly becoming an essential need in enhancing business decisions. This course brings users to the forefront on the technology of data visual display to enhance reporting, analysis and performance management. With visual analytics, users can spot business issues and problems needing attention at a glance and take action on a timely manner. Microsoft Excel is an ideal tool in putting all these data together, making meaning out of it and displaying the analysis easily in an interactive dashboard form. Manipulating Data Effectively with Microsoft Excel 2010These days, any managerial or analyst role requires that you work with data. Excel remains one of the most powerful and easy to use tools when it comes to crunching data. Learning Excel in a proper, structured way can not only help you save time, but it will also help you become better at your job and can give you time to focus on things and people that matter. This is an ideal course for users who desires to manage data, sort and filter, analyse data, and learn to automate some common Excel tasks.

Financial Dashboard Reporting with Microsoft Excel 2007Dashboard reporting is the best way to go. However it is a technique that many Excel users may not be familiar with or know how to implement. This will be the course to see what a powerful tool Excel can be for dashboard reporting. Kindly contact us for the course content of other programmes.

Information Technology

CORE MICROSOFT EXCEL COURSESMICROSOFT EXCEL 2007/2010/2013/2016 COURSES

Microsoft Excel 2007 Essential Skills (recommended for Basic user) 2 - 7-8 424.00 371.00Manipulating Data Effectively with Microsoft Excel 2007 2 - 28-29 477.00 424.00Microsoft Excel 2010 Essential Skills (recommended for Basic user) 2 22-23 5-6 424.00 371.00Manipulating Data Effectively with Microsoft Excel 2010 2 8-9 26-27 477.00 424.00Microsoft Excel 2013 Essential Skills (recommended for Basic user) 2 8-9 - 424.00 371.00Manipulating Data Effectively with Microsoft Excel 2013 2 29-30 - 477.00 424.00Microsoft Excel 2016 Essential Skills (recommended for Basic user) 2 17-18 26-27 424.00 371.00Manipulating Data Effectively with Microsoft Excel 2016 2 24-25 7-8 477.00 424.00

FINANCIAL COURSESFinancial Dashboard Reporting with Microsoft Excel 2007 2 10-11 - 1484.00 1378.00Automate Financial Consolidation with Microsoft Excel 2007 1 - 12 848.00 742.00

The above programme fee is inclusive of 6% GST.

HIGH END MICROSOFT EXCEL COURSESMICROSOFT OFFICE 2003/2007/2010/2013/2016 COURSES

Tasks Automation with Microsoft Excel 2003/2007/2010/2013/2016 Macro / VBA (Fundamental & Intermediate) 2 8-9 11-12 1007.00 901.00

What If Analysis with Microsoft Excel 2003/2007/2010/2013/2016 1 2 - 636.00 530.00Microsoft Excel Functions & Formulas 2003/2007/2010/2013/2016 2 15-16 11-12 1007.00 901.00Advanced Microsoft Excel Functions & Formulas 2003/2007/2010/2013/2016 1 - 26 636.00 530.00

MICROSOFT OFFICE 2007/2010/2013/2016 COURSESTasks Automation with Microsoft Excel 2007/2010/2013/2016 Macro / VBA (Advanced) 2 17-18 28-29 1049.40 943.40

Data Management with Pivot Table using Microsoft Excel 2007/2010/2013/2016 1 7 25 530.00 424.00

Microsoft Excel 2007/2010/2013/2016 Interactive Charts 1 14 4 477.00 371.00Unleash the Power of Microsoft Excel 2007/2010/2013/2016 Lookup Functions 1 28 25 636.00 530.00

Interactive Visual Reporting and Analysis with Microsoft Excel 2007/2010/2013/2016 2 22-23 28-29 1378.00 1309.10

Mastering Microsoft Excel Array Formulas 2007/2010/2013/2016 1 21 11 636.00 530.00MICROSOFT OFFICE 2010/2013/2016 COURSES

Human Resource Application Using Microsoft Excel 2010/2013 2 * 4-5 954.00 848.00Cost Reduction Strategies Using Microsoft Excel 2010/2013 Toolkit 2 7-8 * 954.00 848.00Microsoft Excel 2013 Gantt Chart for Project Management 1 - 8 636.00 530.00Microsoft Excel 2013 Survey Automation and Consolidation 1 7 - 636.00 530.00PowerQuery : Transforming work processes in Microsoft Excel 2010/2013 1 28 - 954.00 848.00

Advances Microsoft Power Query 2010/2013 Functions in Data Transformation 1 - 25 954.00 848.00

PowerPivot : Powerful Data Analysis and Data Modeling in Microsoft Excel 2010/2013/2016 2 15-16 - 1908.00 1696.00

Microsoft PowerPivot 2010/2013/2016 DAX Functions 1 - 7 954.00 848.00PowerQuery : Transforming work processes in Microsoft Excel 2016 1 - 4 954.00 848.00

The underlined indicates the version used to conduct the course.

DAY MAY2018

JUN2018

FEES (RM)

NON-MEMBER MEMBER

MICROSOFT OFFICE 2007/2010/2013/2016 COURSES

Microsoft Word 2007 (Fundamental & Intermediate) 2 - 28-29 424.00 371.00Microsoft PowerPoint 2007 (Fundamental & Intermediate) 1 7 - 212.00 180.20Microsoft PowerPoint 2007 (Advanced) 1 14 - 233.20 201.40Microsoft Access 2007 (Advanced) 2 10-11 - 530.00 434.60Microsoft Word 2010 (Fundamental & Intermediate) 2 15-16 - 424.00 371.00Discover The Techniques to A Professional Word 2010 Report 1 29 - 371.00 318.00Microsoft Word 2010 Mail Merge in Depth Application 1 21 - 477.00 424.00Microsoft Visio 2010 1 3 - 530.00 424.00Microsoft Publisher 2010 1 - 4 477.00 424.00Microsoft PowerPoint 2013 (Fundamental & Intermediate) 1 - 5 212.00 180.20Microsoft PowerPoint 2013 (Advanced) 1 - 6 233.20 201.40Microsoft Access 2013 (Fundamental & Intermediate) 2 - 7-8 424.00 371.00Microsoft Access 2013 (Advanced) 2 - 26-27 530.00 434.60Microsoft Project 2013 (Fundamental & Intermediate) 2 10-11 - 901.00 795.00Microsoft Publisher 2013 1 7 - 477.00 424.00Microsoft Word 2016 (Fundamental & Intermediate) 2 - 5-6 424.00 371.00Discover The Techniques to A Professional Word 2016 Report 1 - 7 371.00 318.00Microsoft Word 2016 Mail Merge in Depth Application 1 - 4 477.00 424.00Microsoft PowerPoint 2016 (Fundamental & Intermediate) 1 3 - 212.00 180.20Microsoft PowerPoint 2016 (Advanced) 1 4 - 233.20 201.40Microsoft Project 2016 (Fundamental & Intermediate) 2 - 5-6 901.00 795.00

* Available upon request

What business needs does Financial Series address?

With Financial Series workshop, financial reporting and budgetary process becomes completely structured and integrated. This offers many advantages including:• Save time & effort - Generate budgets, plans and month

end manage reports with greater speed and less effort;• Greater accuracy - Avoid manual linking and data entry that

has high risk of errors;• Better financial control - Manage profit and cash flow

effectively. Identify financial problems before they arise;• Reduce cost - No need to purchase additional specialist

software.You could leverage on the power of Microsoft Excel to automate the routine financial reporting process and save time to evaluate the financial results instead. This tool will assist the Finance team to be more productive and efficient!

TRAINING VENUE & CONTACT INFO Venue : PentaWise Sdn Bhd Suite 37-8, The Boulevard Mid Valley City, Lingkaran Syed Putra 59200, Kuala LumpurContact : FarhanaTel : 03 2722 9291 Fax : 03 2722 9009

METHODOLOGYAll programmes will be held in a computer lab for practical hands-on exercises, accompanied by group exercises.


Malaysia

CLAIMABLEUNDER

THE SBL SCHEME

HRDF

CPE HOURSGAINED

8Per Day

LIMITEDTO 20

SEATSONLY

Other Programmes in May & June 2018

Visit our website pd.mia.org.my for details. Please contact us at 03-2722 9000 or [email protected] for enquiries.

CENTRAL REGION

Tax Audits & Investigations–The Practical Response• 3 May 2018, Pullman Kuala Lumpur

Bangsar

The Revised Auditors Report for Private Entities–New & Revised Int. Standards on Auditing & Related Conforming Amendments on Auditors Reports• 9 May 2018, Pullman Kuala Lumpur

Bangsar

Mastering GST Audits–A Comprehensive Guide to Preparing for GST Audits and GST Tax Risks Management• 21 May 2018, Pullman Kuala Lumpur

Bangsar

Importance of Documentation: Crafting and Drafting a Tax Efficient Agreement• 23 May 2018, Hilton Petaling Jaya

SOUTHERN REGION

Corporate Tax Issues for 2017 and 2018• 2 May 2018, Holiday Villa Johor Bahru

City Centre

GST Post Implementation Issues–Latest Developments• 3 May 2018, Holiday Villa Johor Bahru

City Centre

Accounting for Deferred Taxation–A Comprehensive and Practical Approach• 9 & 10 May 2018, Holiday Villa Johor

Bahru City Centre

Practical Accounting Principles and Practices• 9 & 10 May 2018, Holiday Villa Johor

Bahru City Centre

Optimising Tax Benefits for Employers & HR Managers• 14 May 2018, Renaissance Johor Bahru

Hotel

MFRS 15 Mastering Revenue Recognition for Construction Contracts and Property Development Activities• 22 & 23 May 2018, DoubleTree By Hilton

Johor Bahru

GST Tax Code and GST 03 Updates & Filing of Correct Returns• 24 May 2018, DoubleTree By Hilton,

Johor Bahru

Malaysia Property Taxes–Practical Issues & Insights• 4 June 2018, DoubleTree by Hilton

Johor Bahru

Lower your GST Risk: Minimise Being Target of Compliance Audit• 5 & 6 June 2018, DoubleTree by Hilton

Johor Bahru

MPERS–A Broad Overview and Business Implications• 11 & 12 June 2018, Thistle Johor Bahru

Hotel

Latest Tax Implications and Audit Issues on Cross Border Transactions in 2018 • 26 June 2018, DoubleTree by Hilton

Johor Bahru

NORTHERN REGION

Accounting for Deferred Taxation–A Comprehensive and Practical Approach• 3 & 4 May 2018, Hotel Jen Penang

Budgeting Practice and Cash Flow Forecasting Techniques• 3 & 4 May 2018, Hotel Jen Penang

Principle Based Workshop: Accounting for Property, Plant & Equipment and Investment Property–MPERS /MFRS• 15 & 16 May 2018, Hotel Jen Penang• 7 & 8 June 2018, Weil Hotel Ipoh

Mastering GST Tax Codes & GST Audit Approach• 17 & 18 May 2018, Hotel Jen Penang

Tax Deductible Expenses–Principles and Latest Developments• 24 May 2018, The Wembley Penang

Financial Management Model for Data Analysis & Decision Making• 24 & 25 May 2018, The Wembley Penang

GST Common Errors & Mitigating Risks• 5 June 2018, Hotel Jen Penang

New Public Rulings in 2017• 11 June 2018, Evergreen Laurel Hotel

Penang

Audit Opinions & Reporting• 20 June 2018, Evergreen Laurel Hotel

Penang

Offences, Penalties and the Appeal Process under Customs Act 1967 and Goods & Services Tax Act 2014• 21 & 22 June 2018, Hotel Equatorial

Penang

Introduction to Malaysian Business Reporting System (MBRS) • 25 June 2018, Hotel Jen Penang

Budget & Variance Analysis Modelling for Accountants• 26 & 27 June 2018, Hotel Jen Penang

EAST COAST REGION

Practical Assignment of New and Revised GST Tax Codes• 14 May 2018, Vistana Kuantan City

Centre

EAST MALAYSIA

Mastering GST Accounting, Reportingand GST Audits–Incorporating Latest Updates and Tax Codes Application, Compiling Accurate GST-03 Returns and a Comprehensive Guide to Preparing for GST Audits• 14 & 15 May 2018, Pullman Hotel,

Kuching

Tax Incentives–Latest Updates & Developments• 18 May 2018, Hilton Hotel, Kuching

Practical Auditing Methodology for SMPs• 24 & 25 May 2018, Grand Margherita

Hotel, Kuching

Customs Procedures Impacting GST 2018• 30 May 2018, Riverside Majestic Hotel,

Kuching

MFRS/IFRS Technical Updates 2018 (Preparing for 2017/2018)• 4 June 2018, Le Meridien Kota Kinabalu

Detailed Analysis and Application of the Three New Standards (MFRS9, MFRS15 & MFRS16)• 5 & 6 June 2018, Le Meridien Kota

Kinabalu• 7 & 8 June 2018, Pullman Hotel,

Kuching

Malaysia Property Taxes–Practical Issues & Insights• 11 June 2018, Hilton Hotel, Kuching

Introduction to Malaysian Business Reporting System (MBRS)• 22 June 2018, Grand Margherita Hotel,

Kuching• 25 June 2018, RH Hotel, Sibu

MBRS for Preparers: Financial Statements• 26 & 27 June 2018, RH Hotel Sibu

Capital Allowances–Principles and Latest Developments• 29 June 2018, Pullman Hotel, Kuching

UPCOMING SPECIAL EVENTS

MALAYSIAN INSTITUTE OF ACCOUNTANTS Dewan Akauntan, Unit 33-01, Level 33, Tower A, The VerticalAvenue 3, Bangsar South City, No. 8, Jalan Kerinchi, 59200 Kuala LumpurTel: 03-2722 9000 Fax: 03-2722 9009 Email: [email protected] Website: pd.mia.org.my

A real game changer, the Malaysian Private Entities Reporting Standards (MPERS) have significantly changed the way SMEs prepare their financial statements. Since it came into effect on 1 January 2016, MPERS have sought to align the financial reporting of local businesses to global standards in order to improve SME competitiveness, transparency and investability.

Currently, the MPERS is in the third year of implementation in Malaysia. Even though SMEs have successfully embraced the new financial reporting framework, they still face post-implementation issues and impacts related to regulatory changes. Specifically, the revamp of the Companies Act 2016 has impacted across the SMEs’ business cycle and especially the preparation of their financial statements.

This conference will provide you with the insights to manage your MPERS issues and the new compliance requirements.

MPERS CONFERENCE 2018DRIVING SMEs TOWARDS GLOBAL COMPETITIVENESS4 June 2018 (Monday), Pullman Kuala Lumpur Bangsar

UPCOMING SPECIAL EVENTS

Designed for preparers of financial statements, this programme will help them understand and apply the MBRS Preparation Tool (mTool), to facilitate timely and accurate submission of their Financial Statements and Key Financial Indicators. Participants will learn the SSMxT (SSM taxanomy), filing requirements, and how to optimise usage of the preparation tools to ensure smooth filing of their financial statements.

MBRS for Preparers: Financial Statements10 & 11 July 2018 (Tuesday & Wednesday), Connexion Conference & Event Centre @ The Vertical, Bangsar South, Kuala Lumpur31 July & 1 August 2018 (Tuesday & Wednesday), Connexion Conference & Event Centre @ Nexus, Bangsar South, Kuala Lumpur

Jointly Organised with:

This programme seeks to provide an understanding of the XBRL and MBRS, in order for stakeholders to ensure compliance with the requirements stipulated in the Companies Act 2016. The programme will detail the submission requirements and how to optimise the use of the preparation tool (mTool) to facilitate a smooth filing of the annual returns and financial statements.

Introduction to Malaysian Business Reporting System (MBRS)28 June 2018 (Thursday), Connexion Conference & Event Centre @ Nexus, Bangsar South, Kuala Lumpur30 July 2018 (Monday), Connexion Conference & Event Centre @ Nexus, Bangsar South, Kuala Lumpur

THE MALAYSIAN BUSINESS REPORTING SYSTEM (MBRS)In 2018, Suruhanjaya Syarikat Malaysia (SSM) introduced the Malaysian Business Reporting System (MBRS)–a submission platform based on the eXtensible Business Reporting Language (XBRL) format. The Institute together with SSM will run a series of programmes nationwide to help businesses and preparers of Financial Statements to understand and apply the XBRL and MBRS. Please contact us for programme details.

ENQUIRIES AND REGISTRATION

1

REMINDER FOR SPECIFIED PROGRAMMES

Bring your calculator

Bring your laptop

Head OfficeTel : 03 2722 9000 Fax : 03 2722 9009Email : [email protected] : Malaysian Institute of Accountants Dewan Akauntan Unit 33-01, Level 33, Tower A, The Vertical Avenue 3, Bangsar South City No. 8, Jalan Kerinchi

59200 Kuala LumpurJohorContact : FarzanaTel : 07 227 0369 Fax : 07 222 0391Email : [email protected] : Malaysian Institute of Accountants 5.03A, 5th Floor Menara TJB

No. 9, Jalan Syed Mohd Mufti 80000 Johor Bahru

PenangContact : Sylvia Anthony Tel : 04 261 3320 Fax : 04 261 3321Email : [email protected] : Malaysian Institute of Accountants Suite 3.4, Level 3, Wisma Great Eastern

25 Lebuh Light, 10200 PenangSabahContact : Shirley/IndaTel : 088 261 291 Fax : 088 261 290Email : [email protected] : Malaysian Institute of Accountants Lot 6, 2nd Floor, Block A, Damai Point

Commercial Centre, Off Jalan Damai Luyang, 88300 Kota Kinabalu

SarawakContact : Teddy/SandraTel : 082 418 427 Fax : 082 417 427Email : [email protected] : Malaysian Institute of Accountants 1st Floor, Ultimate Professional Centre 16, Jalan Bukit Mata Kuching 93100 Kuching

The above programme fee is inclusive of 6% GST.

MIA GST Reg. No.: 000955203584

IMPORTANT NOTES:Registration is on a first-come-first-served basis. Only fully completed registration form will be processed.

For complete programme details, please download the full brochure(s) from: pd.mia.org.myOur programmes can be customised to meet your in-house training requirements. Please call for details.

PARTICIPANTS' DETAILS

Participant 1 Full name as per I/C (Dato' / Datin / Dr / Mr / Mrs / Ms): o Vegetarian Meal

Membership No.:

Designation: Email:

*o Member *o Non-member *o Sponsored Staff1

(Sponsoring MIA member’s name & membership no.)

Participant 2 Full name as per I/C (Dato’ / Datin / Dr / Mr / Mrs / Ms): o Vegetarian Meal

Membership No.:

Designation: Email:



Participant 3 Full name as per I/C (Dato’ / Datin / Dr / Mr / Mrs / Ms): o Vegetarian Meal

Membership No.:

Designation: Email:



ORGANISATION'S DETAILS

Organisation:

Industry: Contact Person:

Address:

Email: Tel: Fax:

GST ID No.:

(Applicable for Companies/Individuals registered with the Royal Malaysian Customs Department) Signature & Company Stamp:

PAYMENT DETAILS

Payment by Cheque

Bank & Cheque No.: Amount RM:

Payment by Credit Card o Visa o Master

Cardholder's Name:

Card No.: Expiry Date:

I Authorise Payment of RM:

Cardholder's Signature: Date:

PROGRAMME FEE • Fee is payable to MALAYSIAN INSTITUTE OF ACCOUNTANTS • Fee includes course materials, lunch and 2 tea breaks per day.• Full payment of the above amount shall be made within thirty (30) days from the date of the Payment Advice

or on the day of the event, whichever earlier.• Admittance may be denied upon failure to make full payment as per the above requirement.

CANCELLATION/TRANSFERUpon registering, participant(s) are considered successfully enrolled in the event. Should participant(s) decide to cancel/transfer their enrolment, a cancellation/transfer policy shall be applied as follows.a. Written cancellation/transfer received less than seven (7) days from the date of the event: - A refund (less administrative charge of 20%) will be made - Unpaid registrations will also be liable for 20% administrative chargesb. Written cancellation/no show on the day of the programme: - No refund will be entertained - Unpaid registrations will also be liable for full payment of the registration fee - Partial cancellation is not allowedYou can substitute an alternate participant if you wish to avoid cancellation/transfer charges. Any difference in fees will be charged accordingly.

*Please select the participant classification carefully as it determines the fee payable. No alteration will be allowed after the registration is accepted. Terms and conditions apply.1The Sponsored Staff must report directly to the sponsoring MIA member in his/her firm or company.

CERTIFICATE OF ATTENDANCE AND CPE HOURS• Upon full attendance of the programme, participants will be issued an “E-certificate”. Participants will receive an

email with a download link and are required to download the e-certificate within 30 days. For this purpose, it is COMPULSORY to fill in the email address clearly.

• For MIA members, the CPE hours will be credited into the Membership System within 2 weeks of the event.• Participants will only be entitled to the CPE credit hours upon attending the entire duration of the programme.

CPE credit hours will not be accorded for partial attendance.

DATA PROTECTIONPersonal Data is gathered in accordance with the Personal Data Protection Act 2010 (Act 709).

DISCLAIMERMalaysian Institute of Accountants (MIA) reserves the right to change the speaker(s), date(s) and to cancel the programme should circumstances beyond its control arise. MIA shall not be responsible for any costs, damages or losses incurred by the participant due to the changes and/or cancellation. MIA also reserves the right to make alternative arrangements without prior notice should it be necessary to do so. Upon signing the registration form, you are deemed to have read and accepted the terms and conditions herein.

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