CAP III || 4

The need for deferred tax accounting arises because companies often postpone or pre-pays taxes on profits pertaining to a particular period.  

Deferred tax liability
There may be a difference in the way certain items of expense are allowed to be treated for tax purposes and how a company actually treats them.

Here are 28 Special Points you must remember in the Amalgamation, Absorption and Reconstruction of the company

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Notes on accounting for amalgamation, absorption, reconstruction calculate purchase consideration with Net Assets, Payment Intrinsic value methods in nature of merger and acquisition

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