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To accrue or not to accrue presentation?

Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • an overview of the accruals method
  • definition of a gain or loss under the accruals method
  • outline the meaning of the term ‘sufficiently certain'
  • outline how to perform an accruals calculation
  • highlight when the effective interest method might apply
  • outline running balances, reassessment and re-estimation
  • briefly outline the realisation method
  • identify various issues with the accruals method.

Author profile:

Julian Cheng ATI
Julian is a Partner in Deloitte’s M&A tax practice. He has over 19 years of experience, including two years as a client service executive on Deloitte’s international tax desk in New York, advising multinationals and investment funds on Australian and international tax issues with a focus on mergers and acquisitions, divestments, financing and corporate reorganisations. Current at 01 February 2016 Click here to expand/collapse more articles by Julian CHENG.
 

This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime.

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Individual sessions

How TOFA fits into the tax net

Author(s):  Gavin MARJORAM

Materials from this session:

Fundamentals that need to be considered

Author(s):  Gavin MARJORAM

Materials from this session:



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