shopping_cart

Your shopping cart is empty

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 15 September 2017

 

Copyright Statement
click to expand/collapse