Accounting treatment and taxable income.

Accounting standards and tax law had developed independently in ascertaining what “profit” is. Position of the courts in the UK and Singapore on the weightage of accounting evidence accorded in tax cases is assessed. A commentary follows on the feasibility of an alignment of accounting and taxable...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلفون الرئيسيون: Ng, Hui Fang., Ng, Kwee Fung., Shum, Jia Min.
مؤلفون آخرون: Tan, How Teck
التنسيق: Final Year Project
منشور في: 2008
الموضوعات:
الوصول للمادة أونلاين:http://hdl.handle.net/10356/8469
الوسوم: إضافة وسم
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المؤسسة: Nanyang Technological University
الوصف
الملخص:Accounting standards and tax law had developed independently in ascertaining what “profit” is. Position of the courts in the UK and Singapore on the weightage of accounting evidence accorded in tax cases is assessed. A commentary follows on the feasibility of an alignment of accounting and taxable profits in Singapore.