Corporation Tax, Finance Act 2010
16.3Income/Expense Recognition
Currently most fee income is recognised as incurred. IAS 39 requires certain fees to be spread over the expected life of the underlying asset. This means that there...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.