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To accrue or not to accrue presentation?
Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- an overview of the accruals method
- definition of a gain or loss under the accruals method
- outline the meaning of the term ‘sufficiently certain'
- outline how to perform an accruals calculation
- highlight when the effective interest method might apply
- outline running balances, reassessment and re-estimation
- briefly outline the realisation method
- identify various issues with the accruals method.
Author profile
Julian Cheng ATI
Julian Cheng, ATI, is a partner in Pitcher Partner’s tax practice. He has over 20 years experience advising multinationals and investment funds on Australian and international tax issues with a focus on mergers and acquisitions, divestments, financing and corporate reorganisations. - Current at 27 August 2018
This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime .
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Individual sessions
How TOFA fits into the tax net
Author(s): Gavin MARJORAMMaterials from this session:
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Fundamentals that need to be considered
Author(s): Gavin MARJORAMMaterials from this session:
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To accrue or not to accrue
Author(s): Julian CHENGMaterials from this session:
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An overview of hedging under TOFA
Author(s): Tony FROSTMaterials from this session:
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