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To accrue or not to accrue paper?

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
  • realisation.

Author profile:

Julian CHENG

Click here to expand/collapse more articles by Julian CHENG.
 

This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime .

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Individual sessions

How TOFA fits into the tax net

Author(s):  Gavin MARJORAM

Materials from this session:

Fundamentals that need to be considered

Author(s):  Gavin MARJORAM

Materials from this session:



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