When Is It Appropriate for a Therapist to Break the Confidentiality

question 91

Multiple Choice

 When is it appropriate for a therapist to break the confidentiality of communications with a client? 

• A)It is never appropriate.
• B)when the client is suspected of child abuse
• C)when the client expresses excessive anger
• D)when the client is depressed

Distinguish between taxable and deductible temporary differences and their impact on future tax payments.

Recognize the treatment of specific items such as goodwill, entertainment expenses, and provisions for annual leave in tax calculations.

Calculate current tax liability based on taxable income.

Know the disclosure requirements under AASB 112.

---

Definitions:

Ledger

A ledger is a comprehensive collection of a company's financial transactions, organized by account, during an accounting period.

Journalized

The process of recording financial transactions in a journal or the book of original entry.

Trial Balance

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to check for accuracy.

Offsetting Errors

Offsetting errors occur when two or more accounting mistakes cancel each other out, resulting in no net effect on the financial statements.