assertions

what is difference between the occurrence and cut off assertions ? both sound similar. what logic of their difference?

Swathi Krishna

CA Inter

★ 7K+

28-Oct-20 19:02

Answers (2)

Occurence is transaction has occured during the period. Cut-off is more for account balances as on a specific date.

Suraj Lakhotia

Admin

29-Oct-20 10:08

K thax sir

Swathi Krishna

CA Inter

★ 7K+

29-Oct-20 12:27

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