FRS 19 Deferred Taxation Summary Full provision for deferred taxation now required Accelerated capital allowances Pension costs Unrealised group profits Interest costs capatilised Unrelieved tax losses Other short term timing differences Not for: ` Re-valued fixed assets Rollover relief availed of Remittance of overseas sub. Recognise DT asset if it is more likely than not to be recovered Where assets continually re-valued to fair value: provide DT Permits discounting Use tax rates enacted or
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Please answer the questions posed at the end of each case study in essay form. Each essay will be judged on your capacity to present strong‚ logical discussions that support your conclusions. Case study 1 Members of Students for Fair Tuition (SFT) decide to protest rising tuition costs at Gigantic State University (GSU) by taking over Dunfee Hall‚ the location of GSU president Dalton Chandler’s office. As they storm into the reception area of Chandler’s office suite‚ shouting “Down with
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A Case Study of Criminal Law Student’s Name College A Case Study of Criminal Law Criminal laws relate to the rules and regulations for handling criminal acts like social conducts‚ harming‚ threatening‚ or endangering one’s health‚ safety‚ moral and/or people’s welfare. Unlike civil laws which emphasize the dispute resolution and compensation of the victim‚ criminal laws punish the law breakers (Duff‚ 2010). Criminal law is unique and distinctive for handling crimes with potentially grave penalties
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they see fit for the benefit of the company. Directors have a FIDUCIARY relationship with the company – trust and confidence. The distinguishing obligation of a fiduciary is the OBLIGATION OF LOYALTY. Shadow directors – not appointed by the board – have a decisive say in managing from a distance. Other directors do not have to accept their advice – but must be ACCUSTOMED to doing so. It does not count if advice is being provided from a professional capacity. Case Law: Fyffes plc V DCC – argued Flavin
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Introduction to Occupier’s Liability in Singapore Occupier’s liability refers to the liability of an occupier of premises arising from the defective conditions or unsafe activities on the premises which result in injury or damage to the plaintiff. In Industrial Commercial Bank v Tan Swa Eng His Honour Lai Kew Chai J rightly held that “the law of occupiers’ liability in Singapore is derived from English common law”. However‚ statues on occupier’s liability in the England are not applicable to
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Professional Regulations and Criminal Liabilities Pearl Street HCS/430 Joann Wilcox February 13‚ 2011 Consumer concerns have increased over the past few years because of the dramatic changes in health care information and its’ delivery (Benfield‚ Ashkanazi‚ Rozensky 2006). Each day patients put their physical health and trust in the hands of health care providers. Unfortunately‚ there have been times when the treatment provided‚ whether accidental or intentional‚ has caused harm to the patient
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Management In Takaful Industry? Abstract The purpose of this paper is to discuss about how cooperate governance in line with Enterprise Risk Management in Takaful industry. As what we know‚ many company do not implement Enterprise Risk Management in their company especially in Takaful industry. Every company in Takaful industry have to improve their knowledge regarding Enterprise Risk Management. Nowadays‚ Takaful become more popular and one of the alternative method of providing insurance services
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the English law? The hierarchy of the courts The English system is made up of a hierarchy of courts. Hierarchal means that the courts which are high in the system hear appeals from the ones below them. The decisions made in the higher courts are of great importance. The bottom courts are known as foot soldiers and are at the bottom of the system. Some courts in this rank are the Magistrates court‚ the Youth court‚ the Coroners court and the County court. These courts hear cases daily and are
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Case Digests in Administrative Law by Mark Anthony N. Manuel 2012 PEOPLE vs. VERA G.R. No. L-45685 November 16‚ 1937 FACTS: This case involves the constitutionality of the old probation law. Respondent Cu Unjieng was convicted by the trial court in Manila. He filed for reconsideration which was elevated to the SC and the SC remanded the appeal to the lower court for a new trial. While awaiting new trial‚ he appealed for probation under the provisions of Act No. 4221. Judge Tuason of the
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SINGAPORE COMPANY LAW MID-SEMESTER TEST SEMESTER 1 2014 COURSE: LAW2464 SINGAPORE COMPANY LAW DATE: TIME ALLOWED: 1 hour (plus 10minutes reading time) TOTAL OF PAGES: TWELVE (12) YOU WILL LOSE MARKS IF YOU DO NOT FOLLOW THESE INSTRUCTIONS ACCURATELY. INSTRUCTIONS TO CANDIDATES: 1. The candidate’s NAME‚ STUDENT NUMBER‚ PHONE NUMBER and TUTOR’S NAME must be entered on the Test Paper. 2. This Test has FOUR questions. Students are required to answer all questions and
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