Miscellaneous 2006

Changes to accounting for income tax

Source: TAS

Published Date: 6 Feb 2006

 

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This paper covers:

  • why are the changes important?
  • who is most affected?
  • timeline
  • steps to implement AASB 112 for the first time
  • key changes
  • calculation of tax balances
  • comparing the old approach versus the new approach - what do you see?
  • tax base
  • recognition exceptions
  • revaluations
  • investments
  • business combinations
  • compound financial instruments
  • share-based payments
  • tax consolidation - UIG 1052.

Individual Session

Changes to accounting for income tax

Author(s): Ivan Shapiro , Daren Yeoh

Details

  • Published By: Ivan Shapiro, Daren Yeoh
  • Published On:6 Feb 2006
  • Took place at:Launceston Function Centre and Mercure Hotel Hobart

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