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How to calculate tax on Employment income on receipt basis or on due basis?!

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How to calculate tax on Employment income on receipt basis or on due basis?!

I wanted to ask if there is employment income should I account it on receipt basis or on due basis! Bpp publication takes due based method in consideration while Kaplan takes receipt base in calculation I wanted to know which one is most appropriate method according to statute law

Thanks in advance

September 28th 2017 AN ACCA USER 280 Points

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