Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleAccounting for UPEs.AuthorsAthanasiou, ArthurAbstractThe article focuses on the presentation of unpaid present entitlements (UPEs) in financial statements and on the taxation legislation in Australia.SubjectsAUSTRALIA; TAX laws; ENTITLEMENT spending laws; FINANCIAL statementsPublicationTaxation in Australia, 2014, Vol 48, Issue 9, p534ISSN0494-8343Publication typeArticle