首页 >
税务 >
英国 >
Accounting Principles for Tax Purposes, 6th edition

Accounting Principles for Tax Purposes, 6th edition

作者： Lynne Oats; Bill Telford
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526503978
出版时间 February 2018
规格： Paperback , 476 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,358.50

￥1,317.75 Save ￥40.76 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
This title is written for tax practitioners who wish to gain a better understanding of accounting rules in the UK, how these are applied in different circumstances to a set of financial statements and what the resultant impact on the taxable profit is. The starting basis for tax computation for a business for either income tax or corporation tax is a set of accounts prepared in accordance with financial reporting standards.

HMRC employ a number of accounting specialists who consider whether the accounting treatment in a particular case is correct. While this is particularly prevalent for large companies, it is also a key issue for the smaller business. Accounting flaws will have an impact on the tax treatment and may well give HMRC grounds for discovery assessments.

Significant areas of update:

The previous (5th) edition was published in May 2014, and therefore included the changes to accounting principles as a result of the new UK financial reporting framework coming into force from 1 January 2015.

However, since then, there have been several developments and amendments to the new UK GAAP framework and the standards themselves, including:
- Amendments to FRS 102 in respect of Financial Instruments classification and hedging rules issued in 2014;
- Further guidance issued by ICAEW and FRC on accounting for loans at an interest rate other than a market rate;
- Withdrawal of the FRSSE for small entities with effect from 1 January 2016 and the application of FRS 102 to small entities and the new FRS 105 for micro-entities;
- Accompanying changes to companies legislation, particularly in respect of small entities, as a result of the implementation of the EU Accounting Directive;
- Changes to small and medium-sized company qualifying criteria;
- Proposed changes to FRS 102 in FRED 67 (inclusion or reference thereto may be dependent on publication date of revised standard).
In addition, as many entities are now preparing accounts under FRS 102, there is scope for the existing text to be updated where necessary for the practical experience since implementation.
Chapter 1 Introduction
Part I Accounting Principles and Financial Statements
Chapter 2 The Legal and Institutional Framework
Chapter 3 Financial Statements – What is GAAP?
Chapter 4 An Accounting Overview
Chapter 5 Back to Basics: Accounting Principles
Chapter 6 The Form and Content of Financial Statements
Chapter 7 Statements of Cash Flow
Chapter 8 Events after the Reporting Period
Chapter 9 Related Parties
Chapter 10 Accounting for Tax
Part II Basic Accounting Issues
Chapter 11 Revenue Recognition
Chapter 12 Inventories
Chapter 13 Goodwill and Intangible Assets
Chapter 14 Property, Plant and Equipment
Chapter 15 Investment Property
Chapter 16 Depreciation, Amortisation and Impairment
Chapter 17 Acquiring Assets on Finance
Chapter 18 Financial Instruments
Chapter 19 Liabilities and Equity, Provisions and Contingencies
Chapter 20 Employee Benefits
Chapter 21 Share-based Payments
Chapter 22 Government Grants
Chapter 23 Foreign Currency Translation
Part III Advanced Accounting Issues
Chapter 24 Groups
Chapter 25 Corporate Transactions – The Theory
Chapter 26 Corporate Transactions – The Practice
Part IV Special Situations
Chapter 27 Specialised Activities
Chapter 28 Limited Liability Partnerships
Chapter 29 Smaller Entities
Chapter 30 Transition to New GAAP
Part V Conceptual Developments
Chapter 31 Accounting and Tax Profit – Background and Present Position
Chapter 32 Future Developments
Appendix A Summary and Commentary on the Main Cases
Appendix B Accounting Ratios and Jargon
Appendix C Further Reading
Bill Telford is a freelance lecturer and training consultant specialising in
financial reporting and auditing with a particular emphasis on owner-managed businesses. He is an expert in the relationship between tax and accounts, having worked in this area for the past 20 years. Bill regularly contributes articles to
leading tax publications.

Lynne Oats is the Professor of Taxation and Accountancy at Exeter University, Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is also the Assistant Editor of British Tax Review and co-author of Principles of International Taxation (Bloomsbury Professional).

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,325.00

￥3,225.25 Save ￥99.75 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,425.00

￥1,282.50 Save ￥142.50 (10%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,401.00

￥3,060.90 Save ￥340.10 (10%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,166.00

￥1,949.40 Save ￥216.60 (10%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,180.00

￥3,762.00 Save ￥418.00 (10%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,976.00

￥1,916.72 Save ￥59.28 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,375.00

￥2,303.75 Save ￥71.25 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥3,038.10

￥2,946.96 Save ￥91.14 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,700.85

￥2,619.82 Save ￥81.03 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥467.40

￥453.38 Save ￥14.02 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Company Law Handbook, 25th Edition: List Price: ￥4,275.00

￥4,146.75 Save ￥128.25 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,565.00

￥2,488.05 Save ￥76.95 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Accounting Principles for Tax Purposes, 6th edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Accounting Principles for Tax Purposes, 6th edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title