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Singapore Airlines: Accounting for Income Taxes

Author

Listed:
  • Winston Kwok

    (NUS Business School, Department of Finance & Accounting, FBA1, Business Link, 10 Kent Ridge Crescent, Singapore 117951, Singapore)

  • Yew Kee Ho

    (NUS Business School, Department of Finance & Accounting, FBA1, Business Link, 10 Kent Ridge Crescent, Singapore 117951, Singapore)

Abstract

Singapore Airlines: Accounting for Income Taxes.A proposed standard on accounting for income taxes would affect the bottomline figures of many companies in Singapore, including a major international company, Singapore Airlines Ltd (SIA). Students have to assume the role of a financial analyst who would have to assess the impact of the change. This is a case that introduces some of the more contentious issues relating to deferred taxes and can be used in intermediate or advanced accounting courses, M.B.A. or executive programs, and courses in financial statement analysis. The objectives of the case are threefold. First, it helps students understand better the conceptual issues associated with deferred taxes. Secondly, it requires students to assess the impact of the proposed accounting changes on key financial figures and ratios. Thirdly, it engages the student to discuss the strategic implications of accounting standards on taxes in relation to management's ability to manage their bottomline numbers.

Suggested Citation

  • Winston Kwok & Yew Kee Ho, 2002. "Singapore Airlines: Accounting for Income Taxes," Asian Case Research Journal (ACRJ), World Scientific Publishing Co. Pte. Ltd., vol. 6(02), pages 241-254.
    • Handle: RePEc:wsi:acrjxx:v:06:y:2002:i:02:n:s0218927502000221
    DOI: 10.1142/S0218927502000221
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