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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 954 |
Essay's paper body
This influence possibly misleads the users of financial statement.
Lastly, the tax effect can not be ignored. When there is an increment through the revaluation, the enterprise must pay the relevant tax. For example, according to AASB, part of the increment from carrying amounts to fair value should be credited to account item “deferred tax liability†in the general journal...
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When there is an increment through the revaluation, the enterprise must pay the relevant tax. For example, according to AASB, part of the increment from carrying amounts to fair value should be credited to account item “deferred tax liability†in the general journal.
Issue 2
Under the AASB pre 2005, “research and development†means systematic investigation and experimentation that:
- involves innovation or technical risk, and
- is carried for the purpose of acquiring new knowledge or developing a new product or bringing about a significant improvement to an existing product...
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“It has been said that globalisation is having a significant influence on the Tourism and Hospitality industry. Evaluate this statement.”
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preventing and detecting fraudulent financial statement
The statement of financial performance is based on data relating to past transactions and events. Hence the statement of financial performance is of no use to an investor’s decision making process.
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