provision tax treatment
TheprovisionwasmadeinaccordancewiththeprudenceconceptinSSAP2andthethenprevailingUKGAAPandindeedwastheonlypermittedtreatmentunderGAAP.,ASC740-10-30-18statesthatfuturerealizationofthetaxbenefitofanexistingdeductibletemporarydifferenceorcarryforward...
Provisions and Reserves
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Generallytheprovisionsandreservesrecordedinbusinessfinancialstatementsarenottaxdeductibleuntiltheexpensesareactuallyincurred.Anexpense ...
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