Title A critical review of the debate (1961-1989) on the use of direct cost or absorption for the valuation of trading stock under section 31 of the Income Tax Assessment Act, 1936 / by David M. Smith

Published Geelong, Vic. : Faculty of Commerce, Deakin University, 1991

Copies

Location	Call no.	Vol.	Availability
ADPML SPDU	658 Occ 91/118		LIB USE ONLY

Description 21 pages ; 30 cm Series Occasional paper / Deakin University, Faculty of Commerce, 0159-6187 ; no. 118 Occasional paper (Deakin University. Faculty of Commerce) ; no. 118 Notes Cover title Bibliography Bibliography: pages 18-19 Subject Australia. Income Tax Assessment Act 1936. Cost accounting -- Australia. Cost accounting. Inventories -- Taxation -- Australia. Inventories -- Taxation -- Law and legislation -- Australia. Tax accounting -- Law and legislation -- Australia. Author Deakin University. Faculty of Commerce ISBN 0730013766

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