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Loans: an accountant's view paper

Published on 18 Jul 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:
  • loans - when does a loans arise?
  • is a loan different to an amount held on trust?
  • recognising loans and distinguishing them from contributed capital?
  • ensuring there are no future disputes because all transactions are properly documented
  • role of an accountant in ‘creating’ loans - where does that debit entry go?
  • ATO Taxation Rulings and Determinations Case Study.

Author profile:

Craig MCCORMICK

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This was presented at Loans are Seldom What they Seem .

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Individual sessions

Loans: a technical view

Author(s):  Michael BEARMAN

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