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