Miscellaneous 2011

Uncertain tax positions

Source: National

Published Date: 10 Feb 2011

 

This presentation covers:

  • developments in financial reporting:
    • what are uncertain tax positions?
    • why the fuss?
    • US GAAP and investment funds example
    • IFRS similarities and differences
    • IAS 12 – Exposure draft ED 2009/2
  • taxation issues – Uncertain tax positions (UTPs):
    • how did we get here?
    • international developments
    • UTPs in the context of the new ATO approach to managing risk
    • status of the UTP pilot
    • issues for consideration.

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Details

  • Published By: Paul Mccartin
  • Published On:10 Feb 2011
  • Took place at:Hyatt Regency, Coolum

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 2011

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