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
Julian is a Partner in Deloitte’s M&A tax practice. He has over 19 years of experience, including two years as a client service executive on Deloitte’s international tax desk in New York, 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 01 February 2016
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