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Tax effect accounting under IFRS paper

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Published on 26 Oct 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Australian entities are required to present their financial reports in accordance with accounting standards that comply with International Financial Reporting Standards (IFRS) for reporting periods beginning on or after 1 January 2005. This paper examines Australia's new IFRS compliant tax effect accounting standard – AASB 112.

This paper steps through the concepts and processes that you should be applying to your clients or business and to allow you to:

  • learn the key requirements of AASB 112 - Accounting for income taxes
  • understand the impact that adoption of the standard will have
  • apply the standard, prepare a tax balance sheet and formulate the necessary journal entries.

Author profiles

Murray Graham CTA
Murray has over 20 years experience advising business on domestic and international income tax issues. He holds a Bachelor of Commerce degree from The University of Queensland and is a Fellow of the Institute of Chartered Accountants in Australia. His extensive client base includes publicly listed companies whose own in-house tax function requires specialist taxation assistance, organisations that outsource the servicing of their taxation requirements, smaller accounting firms and their clients. His extensive experience in a variety of industries provides his clients with the benefits of commercial acumen when consulting on taxation issues. - Current at 01 February 2011
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Michael Chang CTA
Michael Chang, CTA, is a Partner in the International Tax and Transactions Services group at EY Brisbane with 25 years experience. During his career he has worked in various areas of corporate and international taxation in Australia. Michael works within the transaction tax group, focusing on inbound and domestic M&A transactions. - Current at 28 February 2024
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Individual sessions

Tax effect accounting under IFRS

Author(s):  Murray GRAHAM,  Michael CHANG

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