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[TOPIC 10] ACCOUNTING PERIOD | Calendar Year, Fiscal Year, and the Change in Accounting Period
Автор: Jisryl Raz
Загружено: 2020-09-07
Просмотров: 7843
Описание: This is the last video under the series discussion on the Concept of Income. This video discusses the accounting period applicable in computing the taxable income of a taxpayer. Under the NIRC, there are two allowable accounting periods that may be employed by the taxpayer: 1) Calendar Year, and 2) Fiscal Year. Please watch for more discussions.
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