Chapter 6 – Trade Profits: Receipts (s. 95)
Contents:
- INTRODUCTION (s. 95)
- CASH BASIS ACCOUNTING (s. 95A)
- CAPITAL RECEIPTS (s. 96)
- DEBTS RELEASED (s. 97)
- CASH BASIS: VALUE OF STOCK AND WORK IN PROGRESS ON CESSATION (s. 97A)
- AMOUNTS RECEIVED FOLLOWING EARLIER CESSATION (s. 98)
- REVERSE PREMIUMS (s. 99)
- ASSETS OF MUTUAL CONCERNS (s. 104)
- INDUSTRIAL DEVELOPMENT GRANTS (s. 105)
- PROCEEDS OF INSURANCE ETC. (s. 106)