BUY COURSES
APP 1FIN
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
18
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
29-Oct-20 12:27
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