主要任务是回答两部分case的questions，并整理成report+表格，正文部分需要以下注意事项

Please remember for section A that this is a short report. It is expected that the maximum word count would be 1200 words. The exclusions from the word count are the same as per Assignment 1, as is the voluntary submission of drafts to Turnitin.
Regarding section B, this must be completed in the templates in the excel file to be downloaded together with this document. No other file will be accepted for marking. If this presents a problem, please contact the course coordinator well before the assignment is due.

Explains your conclusions
Justifies your recommendations
Presents evidence for your conclusions
Shows effects of current situations and potential benefits from your recommendations
Is divided into numbered sections with headings
Cites any theoretical arguments which support your position

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Circumstances that give rise to taxable temporary differences
Such circumstances include the following:
1. Interest revenue is received in arrears and is included in accounting profit on a time-apportionment basis but is included in taxable profit on a cash basis.
2. Revenue from the sale of goods is included in accounting profit when goods are delivered but is included in taxable profit only when cash is collected.
3. Depreciation of an asset is accelerated for tax purposes (the taxation depreciation rate is greater than the accounting rate).
4. Development costs are capitalised and amortised to the statement of profit or loss and other comprehensive income but are deducted in determining taxable profit in the period in which they are incurred.

Readings

1.Reading on Stream: Extract from Deegan & Samkin (2013) Chapter 10
2.Text: Chapter 5 Excluding 5.9.3-5.95 and 5.12.
3. New Zealand Framework

Key task:
Need to be able to distinguish between liabilities, provisions and contingencies. Liabilities and provisions are both recognised in the Balance Sheet and may need additional notes.
Contingences can neverbe recognised in the Balance Sheet but may be disclosed in the notes.