Determining whether a cash or accruals basis is most apt


Problem: which of the following is not one of the relevant factors outlined in TR 98/1 in determining whether a cash or accruals basis is most appropriate for accounting for income?

a. location of business b. the use of capital items to produce income c. how the books of account are kept d. the size

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Other Subject: Determining whether a cash or accruals basis is most apt
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