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Andrew Allen

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Unfinished Business?

ANDREW ALLEN, and PETER VAINES continue the debate about UITF 40 from previous issues of Taxation.

There has been much theoretical debate over FRS 5, Application Note G (ANG) and the subsequent issue of UITF Abstract 40. I prefer to focus on practical accounting and common sense. This is best illustrated by an example.

 

02 June 2005
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