Compilation details

UIG Interpretation 1052 Tax Consolidation Accounting (as amended)

Compilation details are not part of Interpretation 1052.

This compiled Interpretation applies to annual reporting periods beginning on or after 1 January 2022.  It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Interpretation issued by the AASB.  Instead, it is a representation of Interpretation 1052 (June 2005) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements


Table of amendments