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Accounting implications

Accounting implications

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 16 Apr 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses the accounting implication involved in consolidations, including: the new AASB 1020 'Accounting for taxes', the impact on consolidated financial report, the impact on subsidiary/holding company financial reports.

Author profile

Duncan Baxter

Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 23 January 2017

More by Duncan R C BAXTER

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Click here to expand/collapse more articles by Duncan R C BAXTER.

This was presented at Consolidations: Navigating the Detail .

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Individual sessions

Consolidations: introduction and overview

Author(s): Tony STOLAREK

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Consolidations: introduction and overview

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Asset rules

Author(s): Trevor R HUGHES

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Asset rules

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Transferring losses

Author(s): Peter MURRAY

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Transferring losses

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Transferring losses

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

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Using losses in a consolidated group

Author(s): Jeff May

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Using losses in a consolidated group

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Using losses in a consolidated group

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Foreign issues

Author(s): Damien L LOCKIE

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Foreign issues

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Foreign issues

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Dealing with the pre-consolidations period

Author(s): Grant CATHRO

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Dealing with the pre-consolidations period

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Dealing with the pre-consolidations period

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