Income in financial reporting

The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature.

412p runthenight04 02-02-2023 9 2   Download

Temporary difference: a difference between the carrying amount of an asset or liability and its tax base. ─ Taxable temporary difference: a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled. ─ Deductible temporary difference: a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled.

4p hoapham7676 29-03-2013 117 12   Download

Viet Nam is a developing country and as such has a low level of vegetable oil consumption. Vegetable oils are an important source of calories in the human diet providing 38 kJ/g compared to 17.8 kJ/g for protein and carbohydrate. Vegetable oil consumption in Viet Nam is increasing and calories obtained from vegetable oils is likely to increase from 15-20% of the total diet to 35-45% as incomes increase and as government policies are implemented. Every year Viet Nam must import a large quantity of crude oil for processing. However, Viet Nam is an agricultural country with the potential to...

21p tam_xuan 02-03-2012 98 3   Download