Cash accounting is beneficial for small companies or organisations and for complex organisational structures accrual accounting is better ... November 15 would be the date when the transaction will be ...

Audit fee provisions are not allowable unless they meet the test of accrual & crystallization. Prior period payments can be allowed, but only if reflected clearly in the books. This ruling reinforces ...

GPWAR are reports prepared in the format defined in the Australian Water Accounting Standard 1 (AWAS 1). GPWAR are prepared on an accrual basis. This accounting method recognises the transactions and ...

The term pooling of interests refers to an accounting method that was used to combine the balance sheets of two companies that went through a merger or acquisition. The pooling of interests method ...

The National Federation of Independent Business said in a letter to Treasury Secretary Scott Bessent that millions of beneficial ownership information (BOI) reports filed by domestic companies before ...

Assessee can not be Deemed ‘Assessee in Default’ for year-end Provisions reversed in next year The ITAT, in this case held that the assessee cannot be treated as an ‘assessee in default’ u/s 201 (1) ...

Definition: Chattel mortgage is a loan extended to an individual or a company on a movable property. Here, the ‘chattel’ or the movable personal property which could be a car or a mobile home can be ...

The authors propose a FastQ-based study design framework, named “FastQDesign,” which leverages raw FastQ files from publicly available datasets as references and suggests an optimal design.