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Changes to accounting for income tax presentation

Published on 06 Feb 06 by TASMANIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • why are the changes important?
  • who is most affected?
  • timeline
  • steps to implement AASB 112 for the first time
  • key changes
  • calculation of tax balances
  • comparing the old approach versus the new approach - what do you see?
  • tax base
  • recognition exceptions
  • revaluations
  • investments
  • business combinations
  • compound financial instruments
  • share-based payments
  • tax consolidation - UIG 1052.

Author profiles:

Ivan SHAPIRO
Ivan is the senior technical manager in Moore Stephens' assurance division. Ivan is responsible for the compilation of the XYZ model financial accounts, which is the leading financial reporting publication in Australia. Ivan has significant experience in AIFRS reviews and implementation for reporting entities.
Current at 19 December 2005

 
Daren YEOH
Daren Yeoh, a Senior Tax Manager with Moore Stephens is a leading advisor on the implementation of AASB 112. Daren has assisted, advised and presented to medium and large corporates around Australia in relation to implementing the new standard using the Moore Stephens Tax Effect Accounting Toolkit. Daren is the lead product manager of the Toolkit and played a key role in the design, development and testing of the Toolkit. Daren's practical experience allows him to provide a clear and methodological approach to a complex area.
Current at 19 December 2005
Click here to expand/collapse more articles by Daren YEOH.
Individual sessions

Further details about this event:

 

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