Accounting Principles for Tax Purposes, 4th Edition

Resource type: Book

Status: Published on 01-Apr-2010

Jurisdiction: United Kingdom

This Bloomsbury Professional book is an invaluable guide for tax practitioners who wish to gain a better understanding of accounting. The book examines the tax legislation on the use of accounting rules and principles (such as the rules for goodwill and intangibles and loan relationships), the impact of the Companies Act 2006 and recent changes to accounting standards. The authors examine in particular the increased convergence between UK GAAP and international accounting standards.

Chapter 5 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

Lynne Oats and Paul Tuck

Table of Contents

Chapter 1 Introduction

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Resource ID: B-000-0011
Published: 01-Apr-2010
Products: All Bloomsbury Books, Book: Accounting Principles Tax Purposes, PLC UK Tax

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Topics

Miscellaneous: TaxMiscellaneous: Tax (http://construction.practicallaw.com/4-103-1391)
Tax and Accounting: PensionsTax and Accounting: Pensions (http://construction.practicallaw.com/8-103-1346)

Practice notes

Completion accounts: acquisitions Completion accounts: acquisitions (http://publicsector.practicallaw.com/topic5-107-3762)
Deferred tax in an acquisition of private company shares: FAQs Deferred tax in an acquisition of private company shares: FAQs (http://publicsector.practicallaw.com/topic5-502-1330)
Share purchases: deferred consideration: tax Share purchases: deferred consideration: tax (http://publicsector.practicallaw.com/topic3-376-4353)
Share sales: accounting for tax Share sales: accounting for tax (http://publicsector.practicallaw.com/topic3-367-5012)

Books

Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition (http://publicsector.practicallaw.com/topicB-000-0002)
Booth & Schwarz: Residence, Domicile and UK Taxation, 16th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 16th Edition (http://publicsector.practicallaw.com/topicB-000-2040)
Principles of International Taxation, 3rd Edition Principles of International Taxation, 3rd Edition (http://publicsector.practicallaw.com/topicB-000-1521)
VAT on Construction, Land and Property VAT on Construction, Land and Property (http://publicsector.practicallaw.com/topicB-000-0010)

Chapters

Appendix A - A Summary and Commentary on the Main Cases Appendix A - A Summary and Commentary on the Main Cases (http://publicsector.practicallaw.com/topicC-000-0231)
Chapter 1 - Introduction Chapter 1 - Introduction (http://publicsector.practicallaw.com/topicC-000-0182)
Chapter 10 - Smaller Entities Chapter 10 - Smaller Entities (http://publicsector.practicallaw.com/topicC-000-0191)
Chapter 11 - Cash Flow Statements Chapter 11 - Cash Flow Statements (http://publicsector.practicallaw.com/topicC-000-0192)
Chapter 12 - Revenue Recognition Chapter 12 - Revenue Recognition (http://publicsector.practicallaw.com/topicC-000-0193)
Chapter 13 - Stocks and Work in Progress Chapter 13 - Stocks and Work in Progress (http://publicsector.practicallaw.com/topicC-000-0194)
Chapter 14 - Long-term Contracts Chapter 14 - Long-term Contracts (http://publicsector.practicallaw.com/topicC-000-0195)
Chapter 15 - Tangible Fixed Assets Chapter 15 - Tangible Fixed Assets (http://publicsector.practicallaw.com/topicC-000-0196)
Chapter 16 - Depreciation Chapter 16 - Depreciation (http://publicsector.practicallaw.com/topicC-000-0197)
Chapter 17 - Acquiring Assets on Finance Chapter 17 - Acquiring Assets on Finance (http://publicsector.practicallaw.com/topicC-000-0198)
Chapter 18 - Provisions and Contingencies Chapter 18 - Provisions and Contingencies (http://publicsector.practicallaw.com/topicC-000-0199)
Chapter 19 - Pensions Chapter 19 - Pensions (http://publicsector.practicallaw.com/topicC-000-0200)
Chapter 2 - The Legal and Institutional Framework Chapter 2 - The Legal and Institutional Framework (http://publicsector.practicallaw.com/topicC-000-0183)
Chapter 20 - Employee Share Ownership Plans Chapter 20 - Employee Share Ownership Plans (http://publicsector.practicallaw.com/topicC-000-0201)
Chapter 21 - Government Grants Chapter 21 - Government Grants (http://publicsector.practicallaw.com/topicC-000-0202)
Chapter 22 - Accounting for Tax Chapter 22 - Accounting for Tax (http://publicsector.practicallaw.com/topicC-000-0203)
Chapter 23 - Groups Chapter 23 - Groups (http://publicsector.practicallaw.com/topicC-000-0204)
Chapter 24 - Foreign Currency Translation Chapter 24 - Foreign Currency Translation (http://publicsector.practicallaw.com/topicC-000-0205)
Chapter 25 - Goodwill and Intangible Assets Chapter 25 - Goodwill and Intangible Assets (http://publicsector.practicallaw.com/topicC-000-0206)
Chapter 26 - Research and Development Expenditure Chapter 26 - Research and Development Expenditure (http://publicsector.practicallaw.com/topicC-000-0207)
Chapter 27 - Financial Instruments Chapter 27 - Financial Instruments (http://publicsector.practicallaw.com/topicC-000-0208)
Chapter 28 - Corporate Transactions - The Theory Chapter 28 - Corporate Transactions - The Theory (http://publicsector.practicallaw.com/topicC-000-0210)
Chapter 29 - Corporate Transactions - The Practice Chapter 29 - Corporate Transactions - The Practice (http://publicsector.practicallaw.com/topicC-000-0211)
Chapter 3 - An Accounting Overview Chapter 3 - An Accounting Overview (http://publicsector.practicallaw.com/topicC-000-0184)
Chapter 30 - Limited Liability Partnerships Chapter 30 - Limited Liability Partnerships (http://publicsector.practicallaw.com/topicC-000-0219)
Chapter 31 - Accounting and Tax Profit - Background and Present Position Chapter 31 - Accounting and Tax Profit - Background and Present Position (http://publicsector.practicallaw.com/topicC-000-0222)
Chapter 32 - Future Developments Chapter 32 - Future Developments (http://publicsector.practicallaw.com/topicC-000-0223)
Chapter 4 - Financial Statements - Which Version of Accounting Standards? Chapter 4 - Financial Statements - Which Version of Accounting Standards? (http://publicsector.practicallaw.com/topicC-000-0185)
Chapter 5 - Back to Basics - Accounting Principles Chapter 5 - Back to Basics - Accounting Principles (http://publicsector.practicallaw.com/topicC-000-0186)
Chapter 6 - Substance Over Form Chapter 6 - Substance Over Form (http://publicsector.practicallaw.com/topicC-000-0187)
Chapter 7 - The Presentational Standards Chapter 7 - The Presentational Standards (http://publicsector.practicallaw.com/topicC-000-0188)
Chapter 8 - Post-Balance Sheet Events Chapter 8 - Post-Balance Sheet Events (http://publicsector.practicallaw.com/topicC-000-0189)
Chapter 9 - Related Parties Chapter 9 - Related Parties (http://publicsector.practicallaw.com/topicC-000-0190)
Index to Accounting Principles for Tax Purposes, 4th Edition Index to Accounting Principles for Tax Purposes, 4th Edition (http://publicsector.practicallaw.com/topicC-000-2000)

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