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2013年11月22日—Aprovisionmadeinaccountsistherecognitionofaliability,thetimingoramountofwhichisuncertain.Provisionsaredistinguished ...,2022年10月28日—Generally,aprovisionforaccruedexpensesisnottaxdeductibleunlessitcanbesubstantiatedthattheexpense...
Tax Treatment of Business Expenses (G-L)
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2023年10月31日—Ifyourcompanyhasoptedforpre-FRS39taxtreatment,onlyspecificprovisionfordoubtfuldebtsisdeductiblefortaxpurposes.General ...
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