Current Liabilities and Payroll

Suggested Reading

Hibschweiler, Arlene, et al. "Helping Clients Avoid Employment Tax Criminal Penalties." Journal of Accountancy, Association of International Certified Professional Accountants, 1 Feb. 2018, https://www.journalofaccountancy.com/issues/2018/feb/employment-tax-criminal-penalties.html.

"IAS 37—Provisions, Contingent Liabilities and Contingent Assets." Deloitte IAS Plus, Deloitte Services Unlimited, 2017, www.iasplus.com/en/standards/ias/ias37.

Tysiac, Ken. "AICPA Issues Nonauthoritative Guidance for Payroll Audits." Journal of Accountancy, Association of International Certified Professional Accountants, 22 Mar. 2018, www.journalofaccountancy.com/news/2018/mar/payroll-audits-guidance-201818540.html.