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International Financial Reporting Standards and Australian Income Tax

Published on 01 May 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

International Financial Reporting Standards (IFRS) will have a direct impact on the application of a number of key provisions in Australian income tax law and may impact on the broader interpretation of the law. This impact needs to be understood by taxpayers and factored into IFRS convergence programs.

Author profiles:

Brett CROFT
Brett Croft is a Partner with the Ernst & Young Audit & Advisory Business Services division in Melbourne and a leader of the Ernst & Young IFRS Champions Network.
Current at May 2004
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Greg LEYDEN
Greg Leyden is a Principal with the Ernst & Young International Tax Group in Melbourne and is the Tax Issues Leader for IFRS within Ernst & Young.
Current at May 2004
Click here to expand/collapse more articles by Greg LEYDEN.
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