CAP III 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. Â
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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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.