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Accruals, realisation and hedging presentation

Published on 28 Feb 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • when is compounding accruals required?
  • what is the meaning of sufficiently certain?
  • how do you perform a compounding accruals calculation?
  • reassessment and re-estimation of gains and losses
  • how are bad and doubtful debts treated?
  • what are the requirements of the hedging election?
  • how will character matching impact?

Author profile:

Julian HUMPHREY
Julian Humphrey FTIA has 12 years experience with the KPMG Banking & Finance Tax Practice. He works primarily with international banks and financial services companies operating in Australia providing corporate income tax services. Julian’s areas of expertise includes the taxation of banks and bank branches, the taxation of financial arrangements and retail financial products as well as Australia’s offshore banking regime. He is a regular participant in consultation with Government on Australia’s tax reform proposals affecting Australian financial institutions.
Current at 9 February 2009 Current at 18 May 2009 Click here to expand/collapse more articles by Julian HUMPHREY.
 

 

This was presented at Taxation of Financial Arrangements .

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Individual sessions

Taxation of Financial Arrangements Stages 3 & 4

Author(s):  William POTTS

Materials from this session:

Accruals, realisation and hedging

Author(s):  Julian HUMPHREY

Materials from this session:

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