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Accounting Standards
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Concepts documents
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Related documents

Related documents

AASB 112

Income Taxes

Operative Date Reporting periods beginning on or after 1 January 2022 but before 1 January 2023

Interpretations

INT 7 Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies

INT 23 Uncertainty over Income Tax Treatments

INT 125 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders

INT 1003 Australian Petroleum Resource Rent Tax

INT 1052 Tax Consolidation Accounting

IASB Extras

IASB Basis for Conclusions

IFRS IC Agenda Decisions

Various agenda decisions (latest dated June 2020)

AASB Agenda Decisions

Substantive Enactment of Major Tax Bills in Australia (Dec. 2012)

Accounting for Income Tax of Public Sector Entities (Oct. 2015)

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.