IPCC Notes and Summaries || 1

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

Download the complete notes of the Financial Management for Chapter 3 Options And Futures .

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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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A

          Absorbed Overhead: Overheads which, by means of absorption rates, in included in costs of specific products or saleable services, in a given period of time.