|Title:||ACCOUNTING FOR INCOME TAXES: EARLY ADOPTION ISSUE|
|Description:||This study investigates whether the revised AASB 1020 Income Taxes was adopted early by Top 100 publicly listed companies in Australia between 2000 and 2004. We found that only three of the companies adopted the revised standard before its implementation date of 1 January 200.5. Interviews with senior company representatives indicated that the three companies bad quite different reasons for early adoption. No nearly-adopting companies had considered that the revised standard would not make a material difference to their reporting results. Tax consolidations and the impending international financial reporting standards were regarded as more important issues.|
|Appears in Collections:||Accounting and Finance|
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