Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

• Charter September 2009: "More taxing income tax", Kim Heng CA and Joanne Taylor CA  
   
  Changes are afoot for income tax which may involve recognition of more deferred taxes. Is now the time for such changes? 
   
  
• Charter November 2006: "Tax Effect Accounting", Rosalie Wilkie and Caroline Toovey 
   
  It’s time to face the changes under AIRFS head on and understand the practical implications of accounting for tax.
 
 

• Charter June 2004: "Impact of New Tax Standard", Claire Locke CA
 
 
For the many Australian entities which may adopt the AASB, the revised international standard on accounting for income taxes, the question is: how will it affect my organisation. The answer? It depends ...  
 

• Charter November 2004: "A Question of Standards", Duncan Baxter ACA 
   
  The introduction of International Financial Reporting Standards raises a number of important tax questions.