Tolley's Accounting for Tax Professionals

David Collison (Autor)

Buch | Softcover

348 Seiten

2016 | UK ed.
Tolley (Verlag)
9780754554332 (ISBN)

Infos

Provides an accessible introduction to the accounting rules relevant to tax professionals in the UK. This practical handbook uses worked examples to demonstrate how accounting principles are applied to financial statements in different circumstances, as well as identifying common issues which may arise.

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Tolley's Accounting for Tax Professionals offers an accessible guide to the accounting rules relevant to the work of a tax professional in the UK. Designed specifically for tax professionals, this brand new handbook discusses how the tax charge is based on accounting principles. It explains those principles and the particular requirements of Financial Reporting Standards.

This handbook is an essential aid in the day-to-day work of a tax professional in dealing with accounts, as well as identifying difficult issues which arise.

What this book offers:
* A practical and authoritative explanation of the role played by generally accepted accounting practice in determining tax liabilities
* Extensive coverage of the new Financial Reporting Standards
* Details of how current accounting requirements differ from previous practice
* Information written from a practical point of view and content tailored to the needs of tax professionals
* Clear practical examples

Tolley's Accounting for Tax Professionals is the essential handbook for the busy tax professional.

Whether your clients are sole traders, partnerships or companies, Tolley's Accounting for Tax Professionals has the guidance you require.

Inhalt

Introduction;
1. FRS regime from 1 January 2016;
2. Fundamentals of accountancy treatment and how profit is taxed;
3. Cash basis;
4. Changing approach of the Courts;
5. Statutory recognition of “normal accountancy treatment”;
6. Capital cf revenue;
7. Stock and WIP;
8. Provisions;
9. Fixed assets (tangible and intangible);
10. Research & development;
11. Branches and foreign currency;
12. Micro-entity accounting;
13. Financial instruments;
14. Leases;
15. Dividends – when a company can pay;
16. Change in accounting policy;
17. Error and mistake;
Glossary of accountancy terms

Produkt-Details

• Erscheinungsdatum: 14.12.2016
• Verlagsort: London
• Sprache: englisch
• Maße: 150 x 228 mm
• Gewicht: 465 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-13: 9780754554332 / 9780754554332
• Zustand: Neuware