Published on 01 Apr 10
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article examines the consequences of the accounting standard AASB 136 “Impairment of Assets” on the carrying value of assets for the purposes of complying with the safe harbour provisions under Div 820-G ITAA97.
Assoc Prof Leslie Nethercott
Les is an Associate Professor for the
School of Accounting at Latrobe University. Current at 01 April 2010