This is not the document you are looking for? Use the search form below to find more!

Report home > World & Business

AUSTRALIAN ACCOUNTING STANDARDS

0.00 (0 votes)
Document Description
AASB 112 Income Taxes prescribes the accounting treatment for income taxes being the accounting for the current and future tax consequences of • the future recovery (settlement) of the carrying amount of assets (liabilities) that are recognised in an entity’s balance sheet • transactions and other events of the current period that are recognised in an entity’s financial report • the recognition of deferred tax assets arising from unused tax losses or unused tax credits, the presentation of income taxes and the disclosure of information relating to income taxes are also outlined • the recognition of deferred tax liabilities arising from taxable temporary differences.
File Details
  • Added: March, 02nd 2010
  • Reads: 1347
  • Downloads: 212
  • File size: 2.29kb
  • Tags: accounting standards, australia, carrying amount, tax
Submitter
  • Username: shinta
  • Name: shinta
  • Documents: 4332

We are unable to create screenshot and online viewer for this document. The document might be corrupted or password protected. Please download the document instead.

Add New Comment




Related Documents

INTERNATIONAL HARMONISATION OF ACCOUNTING STANDARDS AND THE RHETORIC OF GLOBALISATION

by: samanta, 30 pages

This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their ...

For Press Release Ceremony for Chinese Accounting Standards System and Auditing Standards System held in Beijing

by: samanta, 6 pages

On the afternoon of February 15, the Ministry of Finance (MOF) held a ceremony to release 39 Chinese Accounting Standards for Business Enterprises and 48 Auditing Standards for Certified Public ...

PRIVATE STANDARDS, PUBLIC GOVERNANCE: A NEW LOOK AT THE FINANCIAL ACCOUNTING STANDARDS BOARD

by: samanta, 50 pages

The Financial Accounting Standards Board (the "FASB") presents a puzzle: How has this private standard setter managed simultaneously (1) to remain independent, (2) to achieve ...

International Accounting Standards Illustrative Fund Financial ...

by: valerio, 40 pages

This publication by PricewaterhouseCoopers provides two illustrative set of financial statements, prepared in accordance with International Accounting Standards, for an open ended fund and secondly ...

Preliminary Summary of Financial Accounting Standards for Environmental Liabilities, Intangible Assets and Climate Change Risk

by: shinta, 62 pages

Very little Federal regulation of the U.S. securities market existed before the stock market crash of 1929.1 In the aftermath of the 1929 crash, Congress passed the Securities Act of 1933 ...

IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS IN MACEDONIA

by: samanta, 10 pages

Similarly to other countries in transition, Macedonia has tried to establish a recognizable and business friendly environment in order to attract potential investors and to ease the operation of the ...

Statement of Financial Accounting Standards No. 107 : Disclosures about Fair Value of Financial Instruments

by: samanta, 29 pages

This Statement extends existing fair value disclosure practices for some instruments by requiring all entities to disclose the fair value of financial instruments, both assets and liabilities ...

Cost Accounting Standards Board

by: shinta, 379 pages

Since the early part of the century, the federal government has had accountingrequirements or criteria designed to protect it from the risk of overpaying forgoods and services by governing the manner ...

Differences between domestic accounting standards and IAS: Measurement, determinants and implications

by: samanta, 38 pages

This study analyzes determinants and effects of differences between Domestic Accounting Standards (DAS) and International Accounting Standards (IAS). We use an extensive list of differences ...

Principles- Versus Rules-Based Accounting Standards: The FASB’s Standard Setting Strategy

by: monkey, 24 pages

In response to criticism of rules-based accounting standards and Section 108(d) of the Sarbanes-Oxley Act of 2002, the SEC proposed principles- based (or ...

Download
AUSTRALIAN ACCOUNTING STANDARDS

 

 

Your download will begin in a moment.
If it doesn't, click here to try again.

Share AUSTRALIAN ACCOUNTING STANDARDS to:

Insert your wordpress URL:

example:

http://myblog.wordpress.com/
or
http://myblog.com/

Share AUSTRALIAN ACCOUNTING STANDARDS as:

From:

To:

Share AUSTRALIAN ACCOUNTING STANDARDS.

Enter two words as shown below. If you cannot read the words, click the refresh icon.

loading

Share AUSTRALIAN ACCOUNTING STANDARDS as:

Copy html code above and paste to your web page.

loading