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  Miscellaneous 2009

To accrue or not to accrue presentation?

Source: New South Wales

Published Date: 29 Oct 2009

 
This presentation covers:
  • an overview of the accruals method
  • definition of a gain or loss under the accruals method
  • outline the meaning of the term ‘sufficiently certain'
  • outline how to perform an accruals calculation
  • highlight when the effective interest method might apply
  • outline running balances, reassessment and re-estimation
  • briefly outline the realisation method
  • identify various issues with the accruals method.

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Author(s)

Individual Session

To accrue or not to accrue

Author(s): Julian Cheng
Materials from this session:

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Details

  • Published By: Julian Cheng
  • Published On:29 Oct 2009
  • Took place at:Swissotel Sydney, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2009

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