4.1 Definitions:
4.2 Characteristics/Tests:
4.3 Disclosures In Final Accounts:
4.4 Examples:
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- 1. Introduction:
- 2. Exhibit 3.1: Business Transactions:
- 3. Capital Expenditures:
- 4. Revenue Expenditure:
- 5. Deferred Revenue Expenditure:
- 6. Capital Receipts:
- 7. Revenue Receipts:
- 8. Deferred Revenue Income:
- 9. Exibite 3.2: Comparisons:
- 10. Revenue Profits And Capital Profits:
- 11. Revenue Losses And Capital Losses:
- 12. Effect Of Wrong Treatment On Profits:
- 13. Solved Problems:
- 14. Exercises:
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