Concepts in Federal Taxation 2019 (with Intuit ProConnect Tax Online 2017 and RIA Checkpoint 1 term (6 months) Printed Access Card)
26th Edition
ISBN: 9781337702621
Author: Kevin E. Murphy, Mark Higgins
Publisher: Cengage Learning
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Under IFRS, receivables are to be reported on the balance sheet at:
a.   amortized cost.
b.   amortized cost adjusted for estimated loss provisions.
c.   historical cost.
d.   replacement cost.
Explain the accounting for loss carrybacks.
Describe the various time related aspects of consequential losses.
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