References

Australia

The Urgent Issues Group discussed Issues Paper 04/3 “Revision of Various UIG Abstracts for 2005” and/or Issue Summary 04/6 “Tax Consolidation Accounting” in relation to this Interpretation at meetings on 10 June, 5 October and 25 November 2004 and 10 February and 22 March 2005. In developing the superseded revised Abstract 52, the UIG discussed Issue Summary 03/9 “Tax Consolidation Accounting Implementation Guidance” at meetings on 18 September, 30 October and 4 December 2003.

  • AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards
  • AASB 112 Income Taxes
  • AASB 124 Related Party Disclosures
  • AASB 127 Consolidated and Separate Financial Statements
  • AASB 137 Provisions, Contingent Liabilities and Contingent Assets
  • AASB 139 Financial Instruments: Recognition and Measurement

Canada

  • CICA Handbook Section 3465 Income Taxes

International Accounting Standards Board

  • International Accounting Standard IAS 12 Income Taxes

United Kingdom

  • Financial Reporting Standard FRS 19 Deferred Tax

United States of America

  • Statement of Financial Accounting Standards SFAS 109 Accounting for Income Taxes