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The relevance of accounting and business principles in consolidations

Published on 01 Oct 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper seeks to examine the issues that arise under the consolidation provisions (contained in Pt 3-90 of the Income Tax Assessment Act 1997) in bringing assets to account and the valuation process involved. It also considers the difficulties in applying accounting and business principles to the consolidation process task, especially where intangible assets are included.

Author profiles:

Assoc Prof Leslie Nethercott
Les is an Associate Professor for the School of Accounting at Latrobe University. Current at 01 April 2010 Click here to expand/collapse more articles by Les NETHERCOTT.
 
Tony Anamourlis CTA
Tony is a Tax Lectuer in the School of Accounting ar La Trobe University. Current at 01 October 2009
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