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APPORTIONMENT
(a) The purpose of the apportionment rulesThe purpose of the various rules of apportionment is to provide a fair and reasonable basis for dividing certain items between the conflicting interests of the life tenant and the remainderman.
The rules may be considered under the following three headings;
(b) Statutory apportionmentsWhere income has been received in respect of a period which "bridges" the date of a death, it must be apportioned between the two parts of the period on a time basis. This applies to all rents, annuities, dividends and similar items.
Various types of accounting changes can affect the financial statements of a business enterprise differently. Assume that the following list describes changes that have a material
for a typical manufacturing company, the most common critical point for recognizing revenue is the date a an order is recieved b. production is completed c the product is delievere
April 2014 Notepayable $9,825,000 was issued. First due is April 1,2015. 6% interest erroneously expensed a full year''s interest
What role does accounting play in the planning, implementation, analysis of CSR in particular and organizational strategies in general?
AMALGAMATIONS Two sole traders and a partnership,two or more partnerships or a sole trader and other partnerships may combine or join together to forma a single partnership. The
when youre using accounting software why would you use hot keys and shortcuts a.to quickly access commands b.to input data for you c.to start the program d.to write checks
what if 50% of customers who switch from pisa pizza who switch from original pizza to healthier pizza then switch to another brand from healthier pizza.
2000
Types of interest given under a will The interest given in a legacy, devise or gift of residue may be of the following kinds:- 1. Vested: A vested interest gives an immedi
How is a company’s cost of capital affected by its tax rate?
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