Interpretation 1052 Tax Consolidation Accounting

Changes To Standards Relevant To 2013-14 Financial Statements
AASB 1052. Disaggregated Disclosures - June 2010 (Compilation) Tax Consolidation Accounting - June 2010 (Compilation) AASB CF 2013-1. Changes to Standards Relevant to 2013-14 Financial Statements Last modified by: Joanne Penny ... Access This Document

Interpretation And Application Of Standards - Legislation
UIG Interpretation in an AASB Standard issued earlier (for example, 1052 Tax Consolidation Accounting Federal Register of Legislative Instruments F2005L01907. AASB 1048 STANDARD AASB 1048 Interpretation and Application of Standards . ACCOUNTING STANDARD AASB 1048 ... Fetch Document

TIA/CTA 2 National Consolidation Symposium ... - Tax Institute
TIA/CTA 2nd National Consolidation Symposium Issues Log – May 2005 LINE NUMBER ISSUE NO. PRIORITY RANKING UIG 1052 pronouncement has been approved. assuming that fair value accounting and tax consolidation reset costs should be the same. ... Visit Document

013239 Barbera Accounting Alert - IAS Plus
Accounting for tax consolidation under A-IFRS The effect of Interpretation 1052 Tax Consolidation Accounting is as follows: • each entity in the tax-consolidated group recognises its own deferred tax balances and income tax expense ... Fetch Full Source

Changes To Standards - Department Of Finance
Effective for 2013-14 financial reporting period Changes to Standards | 1 Changes to Standards Interpretation of Standards -December 2013 Tax Consolidation Accounting -June 2010 ... Access Content

Tendency Of The Rate Of Profit To Fall - Wikipedia
Consolidation of mature industries into an oligarchy of Marx's interpretation of the TRPF has been the source of intense or exaggerating costs (legal constructions, creative accounting techniques, offshoring, tax havens etc.). If tax data are used as a basis for statistical ... Read Article

Indirect Tax Sharing Agreements - Final - JWS
2 Since the commencement of the income tax consolidation regime in 2002, members for the purposes of Urgent Issues Group Interpretation 1052, an interpretation of accounting standard AASB 112 Indirect Tax Sharing Agreements for GST Groups and GST Joint Ventures ... Fetch Doc

Accounting For tax consolidation Under A-IFRS FINAL
Executive summary How Interpretation 1052 works 2 Accounting for tax consolidation under A-IFRS 1.2. How Interpretation 1052 works The following table graphically illustrates how Interpretation 1052 accounts for the impact of tax ... Access Full Source

Tax Consolidation Accounting
Compiled Interpretation Interpretation 1052 Tax Consolidation Accounting This compiled UIG Interpretation applies to annual reporting periods ... Access Full Source

TAXES CONSOLIDATION ACT, 1997 INTERPRETATION AND BASIC ...
TAXES CONSOLIDATION ACT, Provisions Referred to in Sections 1052, 1053 and 1054 SCHEDULE 30 Repeals SCHEDULE 31 Consequential Amendments SCHEDULE 32 Transitional Provisions [1997.] Taxes Consolidation Act, 1997. Interpretation of Tax Acts. 3. ... Access This Document

ACCT2202 Advanced Corporate Accounting - Business School
ACCT2202 Advanced Corporate Accounting Semester 2, 2011 Crawley Interpretation 112 Consolidation – Special Purpose Entities Interpretation 1052 Tax Consolidation Accounting 7 September 12 th Cash flow statements Leo et al. (2009) ... Return Doc

FRD - Treasury And Finance
FRD 120I Accounting and Reporting Pronouncements Applicable to the 2015-16 Reporting Period Interpretation of Standards. 1049. Tax Consolidation Accounting . 1055. Dec 2013. Accounting for Road Earthworks . ... Doc Retrieval

Model Special Purpose Financial Statements Greater Focus On ...
Model special purpose financial statements Greater focus on quality and tax effect of the distribution to holders of equity instruments and AASB 1048 Interpretation of Standards that removed Interpretation 1039 ... Return Document

APPLICATION FORM TAX SHARING AND TAX FUNDING AGREEMENTS
TAX SHARING AND TAX FUNDING AGREEMENTS. members of a consolidated group to record tax accounting entries in their respective Interpretation 1052 ‘Tax Consolidation Accounting’, provides for three methods in which a ... View Document

Standards Not Yet Effective As At 30 June 2013
Treatment of AASB Standards issued which are not yet effective as at 30 June 2013. Interpretation 1052 Tax Consolidation Accounting. AASB 2012-10 makes amendments to a number of Australian Accounting Standards and Interpretation 12 Service Concession Arrangements. ... Read Full Source

Australian Accounting Standards Board URGENT ISSUES GROUP ...
Abstract 52 “Income Tax Accounting under the Tax Consolidation System” pronouncement, but noted a range of amendments. Draft Abstracts 1039 and 1052 were not of the Interpretation, including the initial application requirements, and the changes ... Doc Viewer

APPLICATION FORM Tax Sharing And Tax Funding Agreements
Tax Sharing and Tax Funding Agreements consolidated group to record tax accounting entries in their respective financial statements to reflect Interpretation 1052 ‘Tax Consolidation Accounting’, provides for three methods in which a head entity or contributing ... Fetch This Document

Urgent Issues Group Interpretation 1052
URGENT ISSUES GROUP INTERPRETATION 1052 TAX CONSOLIDATION ACCOUNTING Interpretation 1052 is set out in paragraphs 1 to 67. ISSUE 1. The tax consolidation legislation includes both mandatory requirements, which are applicable to all entities, and the tax ... Access Doc

Deferral Of AASB 15 For Not-for-Profit Entities AASB 2016-7 ...
Interpretation 1031 Accounting for the Goods and Services Tax (GST) 2007); and (aa) Interpretation 1052 Tax Consolidation Accounting (June 2005). Application 2 The amendments set out in this Standard apply to entities and financial statements in accordance with the application ... Fetch Doc