Miscellaneous 2005

AIFRS and tax: accounting for tax consolidation under UIG 1052

Source: New South Wales

Published Date: 9 Nov 2005

 

Matters covered in this presentation include:

  • AIFRS and UIG 1052 timeline
  • AGAAP UIG 52 or AIFRS UIG 1052
  • tax effect accounting under UIG 1052
  • allocation options: worked examples
  • transitional issues
  • implications for tax funding agreements
  • tax consolidated groups - TFA or no TFA
  • MEC group issues
  • tax sharing agreements - an update
  • key actions.

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Author(s)

Details

  • Published By: Michelle Courts
  • Published On:9 Nov 2005
  • Took place at:Portside Centre, Sydney

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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