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Thin capitalisation and the impairment of assets

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.

Author profile:

Assoc Prof Leslie Nethercott
Les is an Associate Professor for the School of Accounting at Latrobe University. Current at 01 April 2010
 
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