Implications of an IFRS conversion on property, plant and ... - PwC

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Contacts Clients <strong>of</strong> PricewaterhouseCoopers may w<strong>an</strong>t to open a dialogue about <strong>IFRS</strong> with their PwC engagement partner or the primary authors <strong>of</strong> this paper who welcome <strong>an</strong>y questions about the tax implications <strong>of</strong> <strong>IFRS</strong>: Robert Love Partner 414.212.1723 Email: robert.love@us.pwc.com Fr<strong>an</strong>co Kakiko M<strong>an</strong>ager 267.330.3434 Email: fr<strong>an</strong>co.kakiko@us.pwc.com Luke Cherveny Director 616.356.6919 Email: luke.cherveny@us.pwc.com Below are additional national contacts focused on the tax implications <strong>of</strong> <strong>IFRS</strong>: Ken Kuykendall Partner 312.298.2546 Email: o.k.kuykendall@us.pwc.com Jennifer Sp<strong>an</strong>g Partner 973.236.4757 Email: jennifer.a.sp<strong>an</strong>g@us.pwc.com De<strong>an</strong> Schuckm<strong>an</strong> Partner 646.471.5687 Email: de<strong>an</strong>.schuckm<strong>an</strong>@us.pwc.com 6
PricewaterhouseCoopers is committed to helping comp<strong>an</strong>ies navigate the <strong>conversion</strong> from US GAAP to <strong>IFRS</strong>. With that in mind, please visit www.pwc.com/usifrs/tax to view our comprehensive library <strong>of</strong> tax <strong>IFRS</strong> thought leadership, webcasts <strong>an</strong>d tools addressing the business <strong>an</strong>d technical issues that comp<strong>an</strong>ies should be considering in <strong>an</strong>ticipation <strong>of</strong> the move from US GAAP to <strong>IFRS</strong>. For our complete list <strong>of</strong> US <strong>IFRS</strong> publications <strong>an</strong>d webcasts, please visit www.pwc.com/usifrs. pwc.com This document is provided by PricewaterhouseCoopers LLP for general guid<strong>an</strong>ce only, <strong>an</strong>d does not constitute the provision <strong>of</strong> legal advice, accounting services, investment advice, written tax advice under Circular 230 or pr<strong>of</strong>essional advice <strong>of</strong> <strong>an</strong>y kind. The information provided herein should not be used as a substitute for consultation with pr<strong>of</strong>essional tax, accounting, legal, or other competent advisers. Before making <strong>an</strong>y decision or taking <strong>an</strong>y action, you should consult with a pr<strong>of</strong>essional adviser who has been provided with all pertinent facts relev<strong>an</strong>t to your particular situation. The information is provided ‘as is’ with no assur<strong>an</strong>ce or guar<strong>an</strong>tee <strong>of</strong> completeness, accuracy, or timeliness <strong>of</strong> the information, <strong>an</strong>d without warr<strong>an</strong>ty <strong>of</strong> <strong>an</strong>y kind, express or implied, including but not limited to warr<strong>an</strong>ties or perform<strong>an</strong>ce, merch<strong>an</strong>tability, <strong>an</strong>d fitness for a particular purpose. © 2009 PricewaterhouseCoopers. All rights reserved. “PricewaterhouseCoopers” refers to PricewaterhouseCoopers LLP or, as the context requires, the PricewaterhouseCoopers global network or other member firms <strong>of</strong> the network, each <strong>of</strong> which is a separate <strong>an</strong>d independent legal entity. *connectedthinking is a trademark <strong>of</strong> PricewaterhouseCoopers LLP (US). NY 09-1323
Page 1 and 2: Tax IFRS Readiness
Page 3 and 4: Exhibit 1: Componentization (simpli
Page 5: For US tax purposes, historical cos

Implications of an IFRS conversion on property, plant and ... - PwC

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