Taxation of financial arrangements: definition of a special accrual amount and the balancing adjustment in Subdivision 230-G

the general assessing provision in section 230-15 which brings to account for tax gains and losses taken into account under the tax timing methods in Division 230; and 2. section 230-495 which brings to account for tax gains and losses that would have been made from a financial arrangement but for a change in accounting standard(s).