The Resource Accounting principles for tax purposes
Accounting principles for tax purposes
Resource Information
The item Accounting principles for tax purposes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Accounting principles for tax purposes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book examines the interface between accounting and tax rules and regulation. Part I considers accounting principles and financial statements: The legal and institutional framework; An accounting overview; Financial statements which version of accounting standards?; Back to basics: accounting principles; Substance over form; The presentational standards; Post-balance sheet events; Related parties; Smaller entities; Cash flow statements. Part II considers basic accounting issues: Revenue recognition; Stocks and work in progress; Long-term contracts; Tangible fixed assets; Depreciation; Acquiring assets on finance; Provisions and contingencies; Pensions; Employee share ownership plans; Government grants; Accounting for tax. Part III considers advanced accounting issues: Groups; Foreign currency translation; Goodwill and intangible assets; Research and development expenditure; Financial instruments; Corporate transactions - the theory; Corporate transactions - the practice; Limited Liability Partnerships. Part IV considers conceptual developments: Accounting and tax profit - background and present position; Future developments
- Language
- eng
- Edition
- 4th ed.
- Extent
- XXX, 354 p.
- Isbn
- 9781847663801
- Label
- Accounting principles for tax purposes
- Title
- Accounting principles for tax purposes
- Language
- eng
- Summary
- This book examines the interface between accounting and tax rules and regulation. Part I considers accounting principles and financial statements: The legal and institutional framework; An accounting overview; Financial statements which version of accounting standards?; Back to basics: accounting principles; Substance over form; The presentational standards; Post-balance sheet events; Related parties; Smaller entities; Cash flow statements. Part II considers basic accounting issues: Revenue recognition; Stocks and work in progress; Long-term contracts; Tangible fixed assets; Depreciation; Acquiring assets on finance; Provisions and contingencies; Pensions; Employee share ownership plans; Government grants; Accounting for tax. Part III considers advanced accounting issues: Groups; Foreign currency translation; Goodwill and intangible assets; Research and development expenditure; Financial instruments; Corporate transactions - the theory; Corporate transactions - the practice; Limited Liability Partnerships. Part IV considers conceptual developments: Accounting and tax profit - background and present position; Future developments
- http://bibfra.me/vocab/lite/collectionName
- Accounting principles for tax purposes
- http://library.link/vocab/creatorName
-
- Oats, L
- Tuck, P
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- tax accounting
- GAAP
- IFRS
- Label
- Accounting principles for tax purposes
- Edition
- 4th ed.
- Extent
- XXX, 354 p.
- Isbn
- 9781847663801
- Label
- Accounting principles for tax purposes
- Edition
- 4th ed.
- Extent
- XXX, 354 p.
- Isbn
- 9781847663801
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Accounting-principles-for-tax-purposes/P_bD3d_wmqY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Accounting-principles-for-tax-purposes/P_bD3d_wmqY/">Accounting principles for tax purposes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Accounting principles for tax purposes
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Accounting-principles-for-tax-purposes/P_bD3d_wmqY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Accounting-principles-for-tax-purposes/P_bD3d_wmqY/">Accounting principles for tax purposes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
