Mastering Accounting, Tax, Deferred Tax & E-Invoicing Treatment for Expenditures and Provisions

09-10 Sep, 2026, Wyndham Grand Bangsar Kuala Lumpur

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Learn from the Best

T.THARMASEELAN

Chartered Accountant (M)

Fellow Of The Association Of Chartered Certified Accountant (UK)

MBA (Wales) in Marketing

HRDF certified Trainer

Certificate IV in Training and Assessment (AIM)

 

Tharmaseelan C.A (M), F.C.C.A, MIAE has vast experience in the field of Accounting, Taxation, Internal Control Systems and Finance for almost 25 years in an international accounting firm and local consultancy firms.

 

His career spanned across wide working experience and exposure in Accounting, Taxation, implementing Internal Control Systems and Finance in consultancy firms, a leading hotel in Langkawi and in a leading hotel training college. He has also developed Business, Accountancy and IT Programs with various colleges, and these programs are validated by foreign universities and professional Bodies.

 

He was attached to a medium size audit firm as a Senior Audit Assistant before he moved over to an established international tax company where he held the position as a Tax Senior. He then joined an established professional firm as the Tax Manager where he oversaw the computation, submission and resolving tax issues for clients.

 

His tenure with an established Consultancy as a Senior Consultant gave him the opportunity to designed internal control systems & implemented it. He also advised his clients on compliance with accounting standards and tax regulations. His last position prior to going into practice was as the Associate Director of The Business School where he was responsible for restructuring the Business School and identifying suitable courses and obtaining accreditation from various bodies and universities.

 

He is currently in practice offering his expertise and knowledge to corporate and professional clients, locally and worldwide. His specializations are in designing and setting up of Accounting, Taxation, Finance, Internal Control and Operational Systems as well as in performing Operational Audits. His well-esteemed clients include those in the hospitality, education, manufacturing and service-based industries.

 

As a qualified Accountant, he is actively involved in conducting audit and financial courses. His experience brings him to faraway countries such as Vietnam, Brunei, Singapore, Nepal, Uganda and Rwanda to train Accounting and Financial Professionals.

 

He is currently the principal consultant of his own consultancy firm and a director of a growing tax and secretarial firm.

 

He is also a regular training facilitator for

1. Malaysian Institute of Accountants

2. Certified Public Accountants of Australia

 

Venue Details

Wyndham Grand Bangsar Kuala Lumpur
No 1, Jalan Pantai Jaya Tower 3, 59200 Kuala Lumpur,

https://wyndhamgrand bangsarkl.com.my/



Phone : 03-2298 1888

Contact us

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

Jane@ipa.com.my

ADDRESS
A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • Accounting for Expenditures
  • Provisions & Contingencies
  • Practical Applications
  • Case Study & Journal Entries
  • Tax Treatment of Expenditures
  • Tax Treatment of Provisions
  • Deferred Tax
  • E-Invoicing & Process Integration
AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Differentiating Capital vs Revenue Expenditure.
  2. Applying MFRS/MPERS Rules on Provisions and Contingencies.
  3. Understanding Malaysian Tax Deductibility Rules.
  4. Computing Deferred Tax under MFRS 112 / MPERS S. 29.
  5. Integrating E-Invoicing (MyInvois) into Expenditure Processes.
  6. Identifying Risks and Audit Issues.
WHO SHOULD ATTEND
  • Finance & Accounting Professionals
  • Auditors
  • Tax Practitioners
  • Finance Managers
  • Shared Service Centres
METHODOLOGY
  • Interactive Lectures
  • Case Studies
  • Exercises
  • Group Discussions
  • Real Accounting, Tax and E-Invoicing issues will be analysed and solutions will be discussed.
DAY 1
9:00

ACCOUNTING FOR EXPENDITURES

  • Capital vs Revenue Expenditure
  • Expense Recognition Principles
  • Prepayments & Accruals
  • Common Classification Errors
10.45

PROVISIONS & CONTINGENCIES

  • Recognition Criteria (MFRS 137 / MPERS Section 21)
  • Measurement & Estimation
  • Contingent Liabilities vs Provisions
  • Practical Examples (Warranty, Legal, Restructuring)
1:00 Lunch
2:00

PRACTICAL APPLICATIONS

  • Accruals vs Provisions
  • Employee Benefits Provisions
  • Bad Debts vs Impairment
3:45

CASE STUDY & JOURNAL ENTRIES

  • End-To-End Expenditure Cycle
  • Provision Calculations
  • Journal Entries & Disclosures
5:00 End of Day 1
DAY 2
9:00

TAX TREATMENT OF EXPENDITURES

  • Deductible vs Non-Deductible Expenses
  • Capital vs Revenue (Tax Perspective)
  • Capital Allowances Overview
10.45

TAX TREATMENT OF PROVISIONS

  • General Non-Deductibility Of Provisions
  • Specific Allowable Items
  • Tax Adjustments & Computation
1:00 Lunch
2:00

DEFERRED TAX

  • Temporary Differences
  • Provision Timing Differences
  • Deferred Tax Asset/Liability Computation
  • Form C Reconciliation
3:45

E-INVOICING & PROCESS INTEGRATION

  • MyInvois Framework Overview
  • Impact On Expense Recognition & Documentation
  • AP Automation & Real-Time Validation
  • Common Errors And Compliance Risks
5:00 End of Course