Deferred tax changes

September 1995
Accountancy;Sep95, Vol. 116 Issue 1225, p98
Trade Publication
Reports on the impact of possible changes in deferred tax accounting in the financial review for the year ended March 31, 1995, in Great Britain. Options for reform of deferred tax accounting according to the Accounting Standards Board; Tax rate for BAA; Treatment of property assets.


Related Articles

  • SSAP 15: deferred tax - ASC statement.  // Accountancy;Jun85, Vol. 96 Issue 1102, p19 

    Reports on the Accounting Standards Committee statement concerning accounting for deferred tax in Great Britain. Comments on the exposure graft; Change in the basis of stock relief in the Finance Act of 1981; Assessment of whether a tax liability will crystallize.

  • Auditing deferred tax valuation allowances: The intersection of SAS 57 and SFAS 109. Moreland, Keith A.; Bushong, J. Gregory // Ohio CPA Journal;Feb97, Vol. 56 Issue 1, p48 

    Assists the auditors in applying the provision of Statement of Auditing Standards (SAS) 57 and Statement of Financial Accounting Standards (SFAS) 109 to estimates of deferred tax asset valuation allowance. Responsibility of management as stated by SAS 57; Sources of deferred tax asset...

  • Deferred tax in CC accounts: the case for amending SSAP16. Picot, Steve // Accountancy;Nov82, Vol. 93 Issue 1071, p145 

    Focuses on deferred tax in current cost accounts in Great Britain as of November 1982. Problems posed by the existing deferred tax scheme; Reasons for amending the SSAP 16 tax rule.

  • AMENDMENT TO SSAP 15--ACCOUNTING FOR DEFERRED TAX.  // Accountancy;Feb1993, Vol. 111 Issue 1194, p121 

    Outlines an amendment to the British Accounting Standards Board's Statement of Standard Accounting Practice 15, which is concerned with deferred tax accounting. Recognition criteria for tax implications of pensions and post-retirement benefits; Basis of deferred tax accounting.

  • Be inquizitive.  // CA Magazine;Sep2000, Vol. 133 Issue 7, p8 

    Defines three accounting terminologies. Deferred income taxes; Horizontal analysis; Contra account.

  • Deferred tax standard wins Institute approval.  // Accountancy;Apr1985, Vol. 96 Issue 1100, p24 

    Relates the Institute of Chartered Accountants in England and Wales Council's approval of the text of the revised SSAP 15 'Accounting for Deferred Tax.' Main differences between the new and old SSAP 15.

  • SSAP 15 (revised) - Accounting for deferred tax.  // Accountancy;Jun85, Vol. 96 Issue 1102, p76 

    Examines the revised statement of standard accounting practice 15 concerning accounting for deferred tax in Great Britain. Scope and background of the statement; Principal bases for computing deferred tax; Method of computation. INSET: Readers letter..

  • IASC changes accounting for deferred tax.  // Management Accounting: Magazine for Chartered Management Account;Jan97, Vol. 75 Issue 1, p11 

    Reports that Great Britain's International Accounting Standards Committee (IASC) has published changes in accounting for deferred tax. Requirement for full provision; Fair value adjustments on acquiring a subsidiary; Treatment of undistributed profits; Deferred tax assets.

  • TAX IN COMPANY ACCOUNTS: PART 2. Monteith, Anita // Accountancy;Oct90, Vol. 106 Issue 1166, p96 

    Part 2. Focuses on the accounting of deferred tax in Great Britain. Importance of deferred tax accounting; Treatment in accordance with the Statement of Standard Accounting Practice 15 and the companies Act 1985.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics