Reference No: F&A0474TECPages: 10Published on: 21, March, 2005
Abstract: This note defines the concept of deferred tax arising from timing differences between the accounting income and tax income. It gives detailed procedures for computation of deferred tax under various situations along with journal entries and provides details of presentation of deferred tax liability or asset in the financial statements. ... More
Reference No: F&A0330(B)Pages: 6 Published on: 1, January, 1979
Abstract: Introduces, in a very general fashion, specific price-level accounting. The case series can be used to give an introduction to inflation accounting and how conventional financial statements can mask the true state of affairs. ... More
Reference No: F&A0339(D)Pages: 32 Published on: 1, January, 1980
Abstract: Analyses, interprets and illustrates many aspects of the concepts and practices of financial management. The case facilitates discussion of: 1) conversion of a private limited company into a public limited company; 2) public issue; 3) stock exchange listing; 4) cost of capital; 5) capital expenditure planning; 6) capital structure planning; 7) analysis of business and financial risks ... More
Reference No: F&A0201Pages: 3 Published on: 1, January, 1973
Abstract: An owner-manager of a small business wants financial statements prepared as his firm grows from an auto service and repair workshop into a dealership. The case focuses on the information required to prepare financial statements. ... More