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Tax Effect Accounting/IFRS - Iceberg Ahead paper

Published on 08 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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 profile:

Robert MARXEN
Robert is the Australian Taxation Manager for Boeing. Prior to his move to Boeing, Robert was a Director in the Taxation and Legal Services Division of PricewaterhouseCoopers. Robert spent over eight years at PwC providing specialist income tax, tax effect accounting and fringe benefits tax advice. He has advised a large range of clients, including those in the engineering, manufacturing, energy and aviation industries. Robert has extensive experience in the areas of tax compliance, tax effect accounting, international tax, and mergers and acquisitions. He provided technical input into the development of PricewaterhouseCoopers' PowerTax software (used to complete income tax, consolidation and tax effect accounting calculations).
Current at October 2005

 

This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE.

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The role of the High Court in tax cases: a review of recent cases

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