Tolley's Accounting Principles for Tax Purposes

Tolley's Accounting Principles for Tax Purposes

Cochrane, F.Michael

LexisNexis UK






This reference work serves as a guide to the complex maze of accounting principles providing the key answers to interpreting accounts for tax and other purposes. Bridging the gap between tax and accountancy, it is suitable for non-accounting professionals who have to use accounts in their work.
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; Index
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