Uig 1052 Tax Consolidation Accounting

013239 Barbera Accounting Alert - IAS Plus
Accounting for tax consolidation under A-IFRS The effect of Interpretation 1052 Tax Consolidation Accounting is as follows: This approach is radically different from that currently required by UIG Abstract 52 ‘Income Tax Accounting under the Tax Consolidation System’. ... Get Doc

Puddle Regional Water Authority
Puddle Regional Water Corporation - Financial Report Page 1 of 81 * AASB 2010-8 Amendments to Australian Accounting Standards – Deferred Tax: AASB 2011-5 Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method ... View This Document

International Accounting Standards Committee (IASC) - Pearson
Tax Consolidation Proposals and Deferred Tax Balances 1052.00 1054.00 1056.00 1058.00 1060.00 102.00 10/1/1995 7/1/1996 104.00 10/1/1995 7/1/1996 Accounting Standards UIG Abstracts Other Authoritive Pronouncement Accounting Guidance Releases Accounting Exposure Accounting Bulletins Intern. ... Read Document

EndeavourTM (International) Limited - Ey.com
1052] Makes numerous Amendments to Australian Accounting Standards – Deferred Tax: Recovery of Underlying Assets statements and UIG-112 Consolidation – Special Purpose Entities. The new control model broadens the situations when an entity is ... Read Content

APPLICATION FORM TAX SHARING AND TAX FUNDING AGREEMENTS
TAX SHARING AND TAX FUNDING AGREEMENTS. Further, the Australian Accounting Standards Board released Urgent Issues Group (UIG) Interpretation 1052 ‘Tax Consolidation Accounting’, provides for three methods in which a ... Read Full Source

225 George Street Sydney NSW 2000 Sydney NSW 1220 Australia ...
How the tax consolidation provisions would address the efficiency and integrity concerns of the pre-tax consolidation regime. Accordingly, in considering this question, we believe it is important to analyse the points raised in paragraph 1.9 of the EM in further ... Access Full Source

Interpretation And Application Of Standards - Legislation
Other UIG Interpretations 11 Australian Accounting Standard AASB 1048 Interpretation and Application 1052 Tax Consolidation Accounting Federal Register of Legislative Instruments F2005L01907. AASB 1048 STANDARD AASB 1048 Interpretation and Application of Standards . ... Access Full Source

Tax Consolidation Accounting
Compiled Interpretation Interpretation 1052 Tax Consolidation Accounting This compiled UIG Interpretation applies to annual reporting periods ... Document Viewer

Technical Updates To Accompany 'Australian Financial ...
To accompany. Australian Financial Accounting. 4th edition by Craig Deegan. Prepared by Parmod Chand Chapter 8: Accounting for Heritage Assets and Biological Assets 17. Chapter 9: An Overview of Accounting for Liabilities 18. ... Doc Viewer

Australian Accounting Standards Board URGENT ISSUES GROUP ...
Abstract 52 “Income Tax Accounting under the Tax Consolidation System” Draft Abstracts 1039 and 1052 were not discussed, other than being referred to the UIG’s tax consolidation sub-committee. UIG Meeting 10 June 2004 ... Retrieve Content

Urgent Issues Group Interpretation 1052
Urgent Issues Group Interpretation 1052 June 2005 requirements in Australia in the superseded UIG Abstract 52 Income Tax Accounting under the Tax Consolidation System. INTERPRETATION 1052 TAX CONSOLIDATION ACCOUNTING Interpretation 1052 is set out in paragraphs 1 to 67. ... Get Content Here

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

Accounting For tax consolidation Under A-IFRS FINAL
In this Discussion Paper, we focus on recently issued UIG Interpretation 1052 Tax Consolidation Accounting (Interpretation 1052). applied under UIG Abstract 52 ‘Income Tax Accounting under the Tax Consolidation System’ and ... Document Viewer

Tips And Tricks - PwC
Tax effect accounting Tips and tricks Erin Craike, Tobias Dowidat What is the issue? The difficult area of tax effect accounting Tax consolidation requirements must also be considered, for example, understanding the tax funding ... View Full Source

NOTE 01 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Tax consolidation legislation Australian Rail Track Corporation Ltd and its wholly owned Australian controlled entities have been requirements of UIG 1052, ... Content Retrieval

PRESS RELEASE - Corporate.hills.com.au
The work to transition to the new international accounting standards has been completed. The impact on our reported profit is not significant. The full details are set out in our Appendix 4E, Income tax expense relating to ordinary activities 18,211 15,970 ... Retrieve Content

AASB 1048 (September 2005) - Legislation
112 Consolidation – Special Purpose July 2004 1031 Accounting for the Goods and Services Tax November 2004 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations UIG Interpretation. June 2005 1052 Tax Consolidation Accounting UIG Interpretation. ... Content Retrieval

PROVEN SOLUTIONS FOR CORPORATE AND ACCOUNTING PROFESSIONALS
FOR CORPORATE AND ACCOUNTING PROFESSIONALS Australia & New Zealand your consolidation group tax position on a single screen • A complete bottom-up approach to tax calculations in line with UIG 1052 ... View This Document

Australian Accounting Standards Board URGENT ISSUES GROUP ...
Australian Accounting Standards Board URGENT ISSUES GROUP Issues Paper 04/3 (Update #2, other than being referred to the UIG’s tax consolidation sub-committee. which would have implications for Abstract 1052. 3. DRAFT UIG INTERPRETATIONS ... Visit Document