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OverviewTolley'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. Full Product DetailsAuthor: David CollisonPublisher: LexisNexis UK Imprint: Tolley Edition: UK ed. Weight: 0.465kg ISBN: 9780754554332ISBN 10: 0754554333 Pages: 348 Publication Date: 23 December 2016 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: In Print ![]() This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsIntroduction; 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 termsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |