Accounting treatment and taxable income.
Ng, Hui Fang.
Ng, Kwee Fung.
Shum, Jia Min.
Date of Issue2002
College of Business (Nanyang Business School)
Accounting standards and tax law had developed independently in ascertaining what “profit” is. Position of the courts in the UK and Singapore on the weightage of accounting evidence accorded in tax cases is assessed. A commentary follows on the feasibility of an alignment of accounting and taxable profits in Singapore.
Final Year Project (FYP)
Nanyang Technological University