Những "Hóc búa" của kế tóan (Advanced accounting and other accounting challenges)

  • Thread starter Melvin
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M

Melvin

Thành viên sơ cấp
17/1/07
17
0
0
California
#1
Mel thấy những vấn đề sau đây thực sự là thử thách kế toán (theo thứ tự từ khó đến "dễ" ), các bạn cùng nhào vô thảo luận:

- governmental and not for profit accounting
- accounting for pension
- consolidation
- deferred income tax
- bond
- financial lease
- investment
- changes and correction of errors
- cash flow
- foreign currency
:wall::cool2:
 
C

carrot

Thành viên sơ cấp
5/10/07
18
0
0
Hanoi
#2
Mel thấy những vấn đề sau đây thực sự là thử thách kế toán (theo thứ tự từ khó đến "dễ" ), các bạn cùng nhào vô thảo luận:

- governmental and not for profit accounting
- accounting for pension
- consolidation
- deferred income tax
- bond
- financial lease
- investment
- changes and correction of errors
- cash flow
- foreign currency
:wall::cool2:

I do agree with you, Mel. ^^. chẹp. mấy vấn đề đó quả thực là ... ho....c'. carrot ghét cái "thằng" not-for profit organizations vì nó hay sử dụng single-entry accounting systems.
 
M

Melvin

Thành viên sơ cấp
17/1/07
17
0
0
California
#3
Deffered tax occurs because the "timing diffrence" or "temporary difference" between tax income and accounting income (tax rules and accounting rules are different)

eg. tax income for the year: 50, accounting income: 60, income tax rate: 40%. difference: 10 (suppose only temp. difference) then deffered tax liability is 40%*10 = 4


The reason for consolidation because a company has contolling interest in its subsidiary (>50%) so these 2 cos will be treated as 1 co. only therefore is consolidated.

send me your questions in Vietnamese or English. I wanna use english because I can type faster without " da^/u"
 
A

act

Thành viên sơ cấp
29/11/05
87
1
0
TP Hồ Chí Minh
#4
Firstly, let me know which kind of Accouting Standard you mentioned in this topic such as America, Australia or Viet Nam ect...Then, please clarify what you need to discuss for each above issue.
According to my knowlegde related to Australia Accounting Standard, accounting for pension is not actually complicated from 01/07/2007 because the improvement of Australia Tax Law help us to understand and use simply. Futhermore, accounting pension is usually used for preparing income tax return for individual, superannuation fund rather than for trust or company.
 
Sửa lần cuối:
A

act

Thành viên sơ cấp
29/11/05
87
1
0
TP Hồ Chí Minh
#5
Deffered tax occurs because the "timing diffrence" or "temporary difference" between tax income and accounting income (tax rules and accounting rules are different)

eg. tax income for the year: 50, accounting income: 60, income tax rate: 40%. difference: 10 (suppose only temp. difference) then deffered tax liability is 40%*10 = 4


The reason for consolidation because a company has contolling interest in its subsidiary (>50%) so these 2 cos will be treated as 1 co. only therefore is consolidated.

send me your questions in Vietnamese or English. I wanna use english because I can type faster without " da^/u"
I would like to provide some definition about deferred tax. It is the future tax liab or asset due to diff in the taxable value and original value of an asset. So we can treat it as a provision made for the expenditure to be incurred in future. For example, you are the shareholder of Macquarie Investment Trust(the name of Australia trust) so you recevied distribution quarterly in this financial year. Distribution is your income and you must pay tax for it. Howerver, this income has tax deffered component so you can delay a part of tax based on tax deffered amount until you disposal this Macquarie Investment Trust. Because the tax defferent amount reduced the cost base of this Macquarie Investment, capital gain generated from sell transaction is increase. At that time, you pay the deffer tax. That is my explation about tax deferred. Please let me know if it has not make sense anything.

By the way, could you please different between tax exempt and tax free for income tax return. I confuse about two definition and I don't know how both of them are used for tax accounting purpoes.


Best Regards
 
S

songcham

Thành viên thân thiết
17/7/08
533
4
18
HCM
#6
Hi all,
Box này cho phép sử dụng ngọai ngữ hả các bạn?
Mình thấy vấn đề deffered tax bây giờ kế tóan Việt nam đã sử dụng đấy. Các tài khỏan mới là 243 và 347 phải không?
 

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