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Published on 08 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
The operation of a substantial amount of tax law now hinges on the preparation of an entity's financial statements being prepared in accordance with generally accepted International accounting standards, but the standards continually transform. This paper provides:
an overview of the proposed changes to the accounting standard on accounting for taxes, IAS12
practical implications of the key changes contained in the exposure draft
key issues raised in submissions on the exposure draft and the likely outcomes for corporates.
David is a tax partner with PricewaterhouseCoopers. He was involved in the Government consultations which led to formulation of the original tax consolidation proposal and has maintained a significant involvement ever since, assisting clients with implementation and ongoing issues and participating in the NTLG Consolidation Sub Committee and various of its issue specific working groups. Current at 9 February 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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