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An Analysis Of The Term Actually Incurred In Section 11(a) Of Income Tax Action Act No 58 Of 1962
Part one of term paper
An Analysis of The Term Actually Incurred In Section 11(a) of Income Tax Action
STUDENT NO. CRWPET005
APRIL 1996
A TECHNICAL REPORT TO BE PRESENTED TO
THE DEPARTMENT OF ACCOUNTING
UNIVERSITY OF CAPE TOWN
IN PARTIAL FULFILMENT OF
T ...
Part two of term paper
... and presentation of financial statements. This sets out broad
and definitive rules governing the recognition of liabilities and income and
expenditure in financial statements. Specifically the following paragraphs need
to be considered:
Recognition of liabilities:
91. A liability is recognised in the balance sheet when it is probable
that an outflow of resources embodying economic benefits will
result from the settlement of a present obligation and the amount
...
Word count: 4108 | Approximate pages: 15
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