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  Miscellaneous 2005

Tax Effect Accounting/IFRS - Iceberg Ahead

Source: QLD

Published Date: 8 Jul 2005

 

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This paper covers:

  • tax effect accounting under the balance sheet approach
  • implementation issues and impact on the tax function
  • changes to recognition criteria
  • some complexities - equity accounted investments and compound financial instruments
  • draft UIG consensus - recognition of tax balances in subsidiaries
  • impact of IFRS on other tax areas (thin capitalisation, franking accounts, foreign exchange and foreign subsidiaries).
Author(s)

Individual Session

Tax Effect Accounting/IFRS

Author(s): Robert Marxen
Materials from this session:

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Details

  • Published By: Robert Marxen
  • Published On:8 Jul 2005
  • Took place at:Hyatt Regency Sanctuary Cove, Gold Coast

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2005

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