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Tax accounting in a loss situation paper

Published on 06 Nov 08

This paper explores the tax effect accounting and reporting obligations that may be encountered including:

  • what are the requirements of AASB 112?
  • recognition criteria for deferred taxes
  • issues surrounding intention/future expectations on disposals
  • impact of impairment/write downs
  • financial reporting requirements.

Author profiles:

Author Photo - Tracey Rens CTA
Tracey Rens CTA
Tracey is a Corporate & International Tax Partner at Deloitte. She has 18 years of cross-border M&A, international structuring and advisory experience. Tracey provides advice on all major areas of Australian tax including capital gains tax issues relating to acquisitions, divestments and restructures, loss management and integrity issues, repatriation matters, tax consolidation and IFRS. Current at 09 November 2012 Click here to expand/collapse more articles by Tracey RENS.
Darren Lee CTA
Darren is a Director with Deloitte Touche Tohmatsu Ltd. Current at 06 November 2008 Click here to expand/collapse more articles by Darren LEE.

This was presented at Tax in an Uncertain Economy.

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Author(s):  Barry KOGAN

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