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Class 12 Accounts Notes: Long-lived Assets Notes PDF Download

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Class 12 Accounts Notes: Time Value of Money Notes PDF Download

Understand how the matching principle
influences
„ the capitalization of long-lived assets
„ the expensing of capitalized costs to match
revenues generated in the use of long-lived
assets
„ Understand how differences in “book” vs.
tax accounting for depreciation lead to
deferred taxes

PDF 1 – 15 Pages , 72 KB

PDF 2 – 24 Pages – 221 KB

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Class 12 Accounts Notes: Time Value of Money Notes PDF Download

Understand how the matching principle
influences
„ the capitalization of long-lived assets
„ the expensing of capitalized costs to match
revenues generated in the use of long-lived
assets
„ Understand how differences in “book” vs.
tax accounting for depreciation lead to
deferred taxes

PDF 1 – 15 Pages , 72 KB

PDF 2 – 24 Pages – 221 KB

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