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International Taxation Accounting of Investments and Funds | ||
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Delegates are assumed to have at least one year’s Investment Accounting experience and at least 6 months exposure to the Taxation of Investments. This course is a good solid introduction to the Accounting for Taxation of Investments and Investment Funds. It gives a thorough grounding in the basics of investments and is targeted specifically at those requiring a complete knowledge of the field of accounting for tax on an international basis. The course is an accounting course and not a technical tax course and is aimed at those who need to know how tax entries are applied in accounts. It is also an overview of how tax applies and when tax entries are needed. It also discusses reserving and the IAS implications of tax accounting including deferred tax calculations. The course is based on practical examples leading to a complete investment portfolio situation. Content: Introduction to accounting, its concepts and the IFRS impact of tax accounting. Basic Accounting practices and terminology Investment types and the impact of IAS32 on the Equity/ Liability equation Preparing a basic set of fund accounts Corporate Actions including splits, conversions, rights and convertible Recording Investment Activity with Euroshares, accumulations and reinvestments Accounting for Equity to include rights, new shares and conversions, the impact of the new hedging rules Accounting for Fixed Interest, accruals, accumulations and amortisation Accounting for investment income, the capital problem Basic Derivatives – how these are taxed Valuation of investment, the impact of fair value and financial instruments open market value Outline of Withholding Tax, Double Taxation treaties and Tax Reclamation  See below for more
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