Examlex
A holder in due course is anyone who comes into possession of a negotiable instrument by any means.
Accounting Standards
Authoritative standards and principles that guide financial accounting and reporting practices for businesses and organizations.
Deferred Tax Item
An accounting concept representing a future tax liability or asset, resulting from temporary differences between the carrying amount of an asset or liability in the balance sheet and its tax base.
AASB 112
The Australian Accounting Standards Board standard that relates to Income Taxes.
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