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AASB 112 - Income Taxes

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


 
The following is a list of articles regarding AASB 112 that may be of interest (please note that only members can view Charter articles):
  • 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.
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  • Charter June 2004: "Impact of New Tax Standard", Claire Locke CA
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    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.