Thanks for the lectures.On the lecture notes it is stated that a balancing adjustment will be made on the main or special pool on cessation of trade but in example 4 their is no mention of cessation but their is a balancing adjustment. Can you please clarify on that? Log in to Reply i...
Capital allowances 合伙企业的解体 最后约定的资本 逐步解体 变卖资产费用准备 变卖资产损失 股票帐户 英国境内公司 Dissolution of partnership Last agreed capital Piecemeal dissolution Provision for realization expense Loss on realization Shares account UK resident company 剩余预交公司所得税 寄售业务 汇票 分支...
A PLAM is one option considered to assess loss absorbency in a going concern. However, OSFI’s view is that PoNV (point of non viability) loss absorbency could also be considered. Specifically, the IAIS could consider loss absorbency on a going concern basis, as well as on a gone concern ...