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The Resource Accounting principles for tax purposes

Accounting principles for tax purposes

Label
Accounting principles for tax purposes
Title
Accounting principles for tax purposes
Creator
Subject
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
Instantiates
Publication
Edition
4th ed.
Extent
XXX, 354 p.
Isbn
9781847663801
Label
Accounting principles for tax purposes
Publication
Edition
4th ed.
Extent
XXX, 354 p.
Isbn
9781847663801

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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