- Transitory items
- Accounts which contain:all prepaid expense accounts.accrued income accounts e.g.. interest income receivable.all deferred income accounts that have an impact on the profit and loss accounts of future accounting period(s).matching is done through an amortization schedule e.g. bonds, swap costs, premium/discounts. d. accrued expense accounts e.g.. interest expense payable.
International financial encyclopaedia . 2014.
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