Corporation Tax, Finance Act 2010

16.4Bad Debts/Loan Loss Provisioning – IAS 39 Loan loss provisioning is governed by IAS 39, which in summary only permits a provision to the extent that the loss has already been incurred and the...
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.