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Q. Define the Constructive Receipt?
Constructive Receipt - A taxpayer is considered to have received income even though monies are not in hand, it may have been set aside or otherwise made available. An illustration is interest on a bank account.
Assignment Instructions You are to survey the annual reports of five listed companies in the extractive industry sector from ASX or other sources for the most recent year possib
After estimating the cash flows, the next step is to determine the appropriate interest rate that should be used to discount the cash flows. The minimum return re
operating cycle of a vegetable growing business
Q. What is Maturity? Maturity: The maturity period of the securities should be short, otherwise, the company might suffer losses on account of getting the funds pre-maturely re
Bankers' acceptance is a debt instrument created to smoothen the commercial trade transactions. It is named so because a banker in this case accepts the ultimate
The issuer's right to call back the issue before the maturity date is referred to as a "call provision". In case of asset-backed securities, the trustee is grante
What is the Scope of IFRS 8 IFRS 8 applies to organisations who: Equity or debt instruments are traded in a public market (stock market) Is in the process of obtai
1. A standard arrangement for the orderly retirement of long-term debt calls for the corporation to make regular payments into a(n): A) custodial account. B) sinking
State the Types of integration Types of integration Horizontal Target company has same operations, and is in the same industry
limitations of historical cost
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