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Accounting for tax consolidation presentation

Published on 08 Dec 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • recognising tax balances
  • initital recognition
  • allocation methods
  • derecognition and transfer
  • equity entries
  • disclosures.

Author profile:

Davide COSTANZO

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This was presented at Consolidation 101 .

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