Superannuation Consolidated

Temporary Differences Movement

Statement Purpose
These optional statements provide a detailed movement breakdown of temporary differences for all individual entities within the group for the year.

Data Flow

When inserted, these statements aggregate each corresponding column from the
Temporary Differences Movement - gross
 workpaper of each entity within the group.
Examples:
  • Opening temporary differences in each entity’s
    Temporary Differences Movement - gross
     workpaper are aggregated in
    Temporary Differences Movement
    .
  • Unrecognised amounts brought forward in each entity’s
    Temporary Differences Movement - gross
     workpaper are aggregated in
    Temporary Differences Movement
    .

Signage

  • Carrying and tax values are positive amounts.
  • Deferred tax assets are shown as positive amounts.
  • Deferred tax liabilities are shown as negative amounts.

This article applies to:

  • Product: ONESOURCE Corporate Tax