Transcription of Compiled AASB 112 (Sep 2011)
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Compiled AASB 112 (Sep 2011)
Compiled aasb Standard aasb 112 income Taxes This Compiled Standard applies to annual reporting periods beginning on or after 1 July 2012 but before 1 January 2013. Early application is permitted. It incorporates relevant amendments made up to and including 5 September 2011. Prepared on 20 June 2012 by the staff of the Australian Accounting Standards Board. aasb 112- Compiled 2 COPYRIGHT Obtaining Copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the aasb website: Printed copies of original Standards and amending Standards are available for purchase by contacting: The Customer Service Officer Australian Accounting Standards Board Level 7 600 Bourke Street Melbourne Victoria AUSTRALIA Postal address: PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 Fax: (03) 9617 7608 E-mail: Website: Other Enquiries Phone: (03) 9617 7600 Fax: (03)
AASB 112-compiled 3 CONTENTS CONTENTS COMPILATION DETAILS COMPARISON WITH IAS 12 ACCOUNTING STANDARD AASB 112 INCOME TAXES Paragraphs Objective Application Aus1.1 – Aus1.7
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