Tolley's Accounting Principles for Tax Purposes

Tolley's Accounting Principles for Tax Purposes

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Description

"Tolley's Accounting Principles for Tax Purposes is the only work of reference that will guide you through the complex maze of accounting principles and will provide you with the key answers to interpreting accounts for tax and other purposes.This is a practical work that is recognised in the tax profession as the bible for non-accounting professionals who have to use accounts in their work. Tolley's Accounting Principles for Tax Purposes is the only book that bridges the gap between tax and accountancy.This new edition will be completely revised to incorporate, for example: The raft of new accounting standards eg FRS 16 current tax, FRS 19 deferred tax, UITF 33 obligations in capital and UITF 35 death-in-service benefits. Coverage of the major Revenue consultation document on 'Reform of Corporation Tax' (Aug 02).There will be new chapters on the international scene, for example, the US Sarbanes-Oxley Act and its impact on UK companies listed in the US following Enron. Also there will be a new chapter about the European Community, eg the updated accounting directives and the forthcoming IFRS (International Financial Reporting Standards) regulation."show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 4th Revised edition
  • index
  • 0754502600
  • 9780754502609

Table of contents

An Accounting Overview; The Legal and Institutional Framework; Groups; Back to Basics; The Presentational Standards; Cash Flow Statements; Taxation and Grants; Stocks and Work in Progress; Depreciation; Research and Development Expenditure; Post-Balance Sheet Events; Provisions and Contingencies; Foreign Currency Translation; Acquiring Assets on Finance; Pensions; Goodwill and Intangible Assets; Capital Instruments; Corporate Transactions - The Theory; Corporate Transactions - The Practice; Accountants Rule OK - The Present Position; Substance over Form; Related Parties; Smaller Entities; Future Developments; The Real World; Appendices; Indexshow more