Published on 29 Oct 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- an overview of the accruals method
- what is a gain or loss?
- sufficiently certain gains and losses
- applying the accruals method
Julian Cheng, ATI, is a partner in Pitcher
Partner’s tax practice. He has over 20
years experience advising multinationals
and investment funds on Australian and
international tax issues with a focus on
mergers and acquisitions, divestments,
financing and corporate reorganisations.
- Current at
27 August 2018