BIM46500 - Specific deductions: provisions: contents

This chapter contains the following:

  1. BIM46510
    Allowability for tax
  2. BIM46515
    Accounting standards and GAAP
  3. BIM46520
    Accounting standards and GAAP: when a provision can be made
  4. BIM46525
    Accounting standards and GAAP: quantification
  5. BIM46530
    Accounting standards and GAAP: contingencies
  6. BIM46535
    Accounting standards and GAAP: unacceptable provisions
  7. BIM46540
    Accounting standards and GAAP: onerous contracts
  8. BIM46545
    Examples of allowable provisions
  9. BIM46550
    Examples of the effect of GAAP
  10. BIM46555
    Allowability for tax: accuracy
  11. BIM46560
    Risk assessment: approach
  12. BIM46565
    Allowability for tax: provisions affected by specific statutory timing rules