Accounting principles for tax purposes:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Haywards Heath
Bloomsbury Professional
2010
|
| Ausgabe: | 4. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXX, 354 S. |
| ISBN: | 9781847663801 |
Internformat
MARC
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| 100 | 1 | |a Oats, Lynne |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting principles for tax purposes |c Lynne Oats and Paul Tuck |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Haywards Heath |b Bloomsbury Professional |c 2010 | |
| 300 | |a XXX, 354 S. | ||
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| 700 | 1 | |a Tuck, Paul |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804135185711628289 |
|---|---|
| adam_text | Titel: Accounting principles for tax purposes
Autor: Oats, Lynne
Jahr: 2010
Contents
Preface to the Fourth Edition v
Table of Examples xiii
Table of Statutes xv
Table of Statutory Instruments xviii
Table of UK Accounting Standards xix
Table of International Accounting Standards xxii
Table of International Financial Reporting Standards xxiii
Table of Cases xxv
Abbreviations and References xxix
Chapter 1 Introduction 1
Part I Accounting Principles and Financial Statements 5
Chapter 2 The Legal and Institutional Framework 7
Limited liability companies - the legalities 7
Limited liability companies - the institutions 20
The accounts of non-limited companies 22
Summary 23
Chapter 3 An Accounting Overview 25
The entity Convention 25
The balance sheet 26
The profit and loss account 32
Accounting ratios and Jargon 35
Chapter 4 Financial Statements - Which Version of
Accounting Standards? 40
Chapter 5 Back to Basics: Accounting Principles 43
Legal requirements 44
Accounting bases 45
Historical cost accounting rules 45
Alternative accounting rules 45
Financial Reporting Standard 18 (FRS 18) 55
Developments in fundamental accounting concepts 56
Difficult issues 57
Capital or revenue 58
Revenue (income and expenditure) - timing 60
vii
Chapter 6 Substance Over Form 63
Financial Reporting Standard 5 (FRS 5) 63
Application of FRS 5 64
Methodology 65
Protit recognition 67
Distributable profus 67
International Standards 68
Taxation 68
Chapter 7 The Presentational Standards 71
Segmental reporting
Statement of Standard Accounting Practice 25 (SSAP 25) 72
Comparison with International Accounting Standards 73
Taxation considerations 73
Reporting financial Performance 74
Financial Reporting Standard 3 (FRS 3) 74
Comparison with International Accounting Standards 88
Taxation considerations
Farnings per share
Taxation considerations -
Chapter 8 Post-Balance Sheet Kvents 92
Financial Reporting Statement 21 (FRS 21) 92
International Accounting Standard 10 (IAS 10)
Taxation
Extended debates
Chapter 9 Related Parties 97
Financial Reporting Standard 8 (FRS 8) 97
International Accounting Standard 24 (IAS 24) 100
Taxation lu )
Chapter 10 Smaller Kntities 101
Financial Reporting Standard for Smaller Fntities (FRSSE) 101
The IASB view 1()2
Chapter 11 Cash Flow Statements ^
Financial Reporting Standard 1 (Revised 1996) (FRS 1) J04
International Accounting Standards
Taxation consequenecs
93
94
96
08
109
Part II Basic Accounting Issues
Chapter 12 Revenue Recognition H-*
FRS 5: Application Note Ci l3
Urgent Issues Task Force (UITF 40) 15
International Accounting Standard 18 (IAS 18) 6
Taxation considerations 6
Chapter 13 Stocks and Work in Progress ? 18
Statement of Standard Accounting Practice 9 (SSAP 9) I 19
Stocks 1 19
Contents
Costs 119
Methods of costing 122
Net realisable value 123
Disclosures 124
Company law requirements 124
Comparison with International Accounting Standards 125
Taxation considerations 125
Chapter 14 Long-term Contracts 127
Attributable profit 127
Foreseeable losses 128
Payments on account 128
Comparison with International Accounting Standards 131
Taxation 131
Chapter 15 Tangible Fixed Assets 132
Initial measurement 132
Start-up costs 133
Finance costs 133
Subsequent expenditure 133
Alternative valuation bases 134
Impairment 135
Gains and losses other than through impairment 136
Investment properties 136
International Accounting Standard 16 (IAS 16) 137
Chapter 16 Depreciation 138
Financial Reporting Standard 15 (FRS 15) 138
Methods of Computing depreciation 139
Complex assets 141
Revaluations 141
Permanent diminution in value 142
Disclosures 143
Statement of Standard Accounting Practice 19 (SSAP 19) 144
Taxation 146
Chapter 17 Acquiring Assets on Finance 147
Statement of Standard Accounting Practice 21 (SSAP 21) 148
Operation of the Standard - lessees 150
Operation of the Standard - lessors 153
Disclosures 154
Problem areas 154
Comparison with International Accounting Standards 155
Taxation 155
Chapter 18 Provisions and Contingencies 158
Financial Reporting Standard 12 (FRS 12) 158
International Accounting Standards 162
Taxation considerations 162
ix
Contents
Chapter 19 Pensions 164
Statement of Standard Accounting Practice 24 (SSAP 24) 164
Financial Reporting Statement 17 (FRS 17) 165
International Accounting Standard 19 (IAS 19) 165
Taxation 166
Chapter 20 Fmplovee Share Ownership Plans 167
L KGAAP 67
International Standards 169
Taxation considerations 169
Chapter 21 Government Grants 170
L KGAAP 17()
International Standards
Taxation considerations 7-
Chapter 22 Accounting for Tax 176
Accounting for VAT
International Accounting Standards
Taxation considerations
176
Accounting for corporate income tax 1
184
185
189
190
Part III Advanced Accounting Issues 1*7
Chapter 23 Groups
Corporate law
Accounting principles 94
Comparison with International Accounting Standards -I
Taxation - ¦
Chapter 24 Foreign Currency Translation 215
Statement of Standard Accounting Practice 20 (SSAP 20) 215
Individual companies ~ °
Group Consolidated accounts 218
FRS 23 and IAS 21 220
Comparison with International Accounting Standards ?0
-r . n
Taxation ?
The old system 222
hxamples ?-^
Chapter 25 Goodwill and Intangible Assets ^29
Financial Reporting Standard 10 (FRS 10) 229
Financial Reporting Standard 7 (FRS 7) 231
Valuation basis ~- -
o ~x ^
Cost of acquisition ~--
* -} -,
Business bought for resale ? -
Determination of fair value 233
Comparison with International Accounting Standards -??
Taxation 23)
The intangibles regime
239
Contents
Chapter 26 Research and Development Expenditure 242
Statement of Standard Accounting Practice 13 (SSAP 13) 242
Definitions 242
Accounting treatment 243
Disclosures 244
Companies Act requirements 244
Comparison with International Accounting Standards 245
Taxation 245
Chapter 27 Financial Instruments 246
Financial Reporting Standard 25 (FRS 25) 247
Financial Reporting Standard 4 (FRS 4) 248
Financial Reporting Standard 13 (FRS 13) 249
Financial Reporting Standard 26 (FRS 26) 249
Financial Reporting Standard 29 (FRS 29) 250
International Standards 251
Taxation considerations 251
Recent tax developments 252
Summary 256
Chapter 28 Corporate Transactions - The Theory 257
The price of limited liability 257
Reserves 258
Distributable profits 262
Acquisition accounting 263
Merger accounting 264
Group accounts 266
Purchase of own shares 267
Demergers 269
Financial assistance 269
Chapter 29 Corporate Transactions - The Practice 271
Reorganisation 271
Acquisition of assets 273
Incorporation of a sole trader business 274
Acquisition of a subsidiary 275
Acquisition of a hive down Company 278
Dividend out of pre-acquisition profits 280
Purchase of own shares 281
Merger 286
Demerger of two companies 287
Comparison with International Accounting Standards 291
Chapter 30 Limited Liability Partnerships 292
Legal requirements 292
UK GAAP 293
Payments to members 294
Retirement benefits 294
Taxation 295
Revenue recognition and provisions 295
XI
t onienls
Related parties 295
Taxation considerations 295
Part IV Conceptual Developments 297
Chapter 31 Accounting and Tax Profit - Background and Present
Position 299
Basic tax principles 299
The problems 300
Theanahsis 302
Chapter 32 Future Developments 305
II KS adoption 305
Conver»enee 305
308
eXtensible Business Reporting Language (XBRL)
Common Consolidated Corporate lax Base (CCCTB) 309
Speculation on future developments in Accounting and
Financial Reporting Standards 309
Appendices 311
Appendix A A Summary and Commentary on the Main Cases 313
Appendix B Further Reading 330
Index -W
XII
|
| adam_txt |
Titel: Accounting principles for tax purposes
Autor: Oats, Lynne
Jahr: 2010
Contents
Preface to the Fourth Edition v
Table of Examples xiii
Table of Statutes xv
Table of Statutory Instruments xviii
Table of UK Accounting Standards xix
Table of International Accounting Standards xxii
Table of International Financial Reporting Standards xxiii
Table of Cases xxv
Abbreviations and References xxix
Chapter 1 Introduction 1
Part I Accounting Principles and Financial Statements 5
Chapter 2 The Legal and Institutional Framework 7
Limited liability companies - the legalities 7
Limited liability companies - the institutions 20
The accounts of non-limited companies 22
Summary 23
Chapter 3 An Accounting Overview 25
The 'entity' Convention 25
The balance sheet 26
The profit and loss account 32
Accounting ratios and Jargon 35
Chapter 4 Financial Statements - Which Version of
Accounting Standards? 40
Chapter 5 Back to Basics: Accounting Principles 43
Legal requirements 44
Accounting bases 45
Historical cost accounting rules 45
Alternative accounting rules 45
Financial Reporting Standard 18 (FRS 18) 55
Developments in fundamental accounting concepts 56
Difficult issues 57
Capital or revenue 58
Revenue (income and expenditure) - timing 60
vii
Chapter 6 Substance Over Form 63
Financial Reporting Standard 5 (FRS 5) 63
Application of FRS 5 64
Methodology 65
Protit recognition 67
Distributable profus 67
International Standards 68
Taxation 68
Chapter 7 The Presentational Standards 71
Segmental reporting ''
Statement of Standard Accounting Practice 25 (SSAP 25) 72
Comparison with International Accounting Standards 73
Taxation considerations 73
Reporting financial Performance 74
Financial Reporting Standard 3 (FRS 3) 74
Comparison with International Accounting Standards 88
Taxation considerations ""
Farnings per share ""
Taxation considerations -"
Chapter 8 Post-Balance Sheet Kvents 92
Financial Reporting Statement 21 (FRS 21) 92
International Accounting Standard 10 (IAS 10)
Taxation
Extended debates
Chapter 9 Related Parties 97
Financial Reporting Standard 8 (FRS 8) 97
International Accounting Standard 24 (IAS 24) 100
Taxation lu )
Chapter 10 Smaller Kntities 101
Financial Reporting Standard for Smaller Fntities (FRSSE) 101
The IASB view 1()2
Chapter 11 Cash Flow Statements "^
Financial Reporting Standard 1 (Revised 1996) (FRS 1) J04
International Accounting Standards
Taxation consequenecs
93
94
96
08
109
Part II Basic Accounting Issues "'
Chapter 12 Revenue Recognition H-*
FRS 5: Application Note Ci ' l3
Urgent Issues Task Force (UITF 40) ' 15
International Accounting Standard 18 (IAS 18) "6
Taxation considerations ' '6
Chapter 13 Stocks and Work in Progress ? 18
Statement of Standard Accounting Practice 9 (SSAP 9) I 19
Stocks 1 19
Contents
Costs 119
Methods of costing 122
Net realisable value 123
Disclosures 124
Company law requirements 124
Comparison with International Accounting Standards 125
Taxation considerations 125
Chapter 14 Long-term Contracts 127
Attributable profit 127
Foreseeable losses 128
Payments on account 128
Comparison with International Accounting Standards 131
Taxation 131
Chapter 15 Tangible Fixed Assets 132
Initial measurement 132
Start-up costs 133
Finance costs 133
Subsequent expenditure 133
Alternative valuation bases 134
Impairment 135
Gains and losses other than through impairment 136
Investment properties 136
International Accounting Standard 16 (IAS 16) 137
Chapter 16 Depreciation 138
Financial Reporting Standard 15 (FRS 15) 138
Methods of Computing depreciation 139
'Complex assets' 141
Revaluations 141
Permanent diminution in value 142
Disclosures 143
Statement of Standard Accounting Practice 19 (SSAP 19) 144
Taxation 146
Chapter 17 Acquiring Assets on Finance 147
Statement of Standard Accounting Practice 21 (SSAP 21) 148
Operation of the Standard - lessees 150
Operation of the Standard - lessors 153
Disclosures 154
Problem areas 154
Comparison with International Accounting Standards 155
Taxation 155
Chapter 18 Provisions and Contingencies 158
Financial Reporting Standard 12 (FRS 12) 158
International Accounting Standards 162
Taxation considerations 162
ix
Contents
Chapter 19 Pensions 164
Statement of Standard Accounting Practice 24 (SSAP 24) 164
Financial Reporting Statement 17 (FRS 17) 165
International Accounting Standard 19 (IAS 19) 165
Taxation 166
Chapter 20 Fmplovee Share Ownership Plans 167
L'KGAAP ' '67
International Standards 169
Taxation considerations 169
Chapter 21 Government Grants 170
L'KGAAP 17()
International Standards ' ''
Taxation considerations '7-
Chapter 22 Accounting for Tax 176
Accounting for VAT
International Accounting Standards
Taxation considerations
176
Accounting for corporate income tax 1''
184
185
189
190
Part III Advanced Accounting Issues 1*7
Chapter 23 Groups
Corporate law
Accounting principles '94
Comparison with International Accounting Standards -I '
Taxation -''¦
Chapter 24 Foreign Currency Translation 215
Statement of Standard Accounting Practice 20 (SSAP 20) 215
Individual companies ~'°
Group Consolidated accounts 218
FRS 23 and IAS 21 220
Comparison with International Accounting Standards ?0
-r . n\
Taxation ?'
The old system 222
hxamples ?-^
Chapter 25 Goodwill and Intangible Assets ^29
Financial Reporting Standard 10 (FRS 10) 229
Financial Reporting Standard 7 (FRS 7) 231
Valuation basis ~- -
o ~x ^
Cost of acquisition ~--
*\ -} -,
Business bought for resale ? -
Determination of fair value 233
Comparison with International Accounting Standards -??
Taxation 23)
The intangibles regime
239
Contents
Chapter 26 Research and Development Expenditure 242
Statement of Standard Accounting Practice 13 (SSAP 13) 242
Definitions 242
Accounting treatment 243
Disclosures 244
Companies Act requirements 244
Comparison with International Accounting Standards 245
Taxation 245
Chapter 27 Financial Instruments 246
Financial Reporting Standard 25 (FRS 25) 247
Financial Reporting Standard 4 (FRS 4) 248
Financial Reporting Standard 13 (FRS 13) 249
Financial Reporting Standard 26 (FRS 26) 249
Financial Reporting Standard 29 (FRS 29) 250
International Standards 251
Taxation considerations 251
Recent tax developments 252
Summary 256
Chapter 28 Corporate Transactions - The Theory 257
The price of limited liability 257
Reserves 258
Distributable profits 262
Acquisition accounting 263
Merger accounting 264
Group accounts 266
Purchase of own shares 267
Demergers 269
Financial assistance 269
Chapter 29 Corporate Transactions - The Practice 271
Reorganisation 271
Acquisition of assets 273
Incorporation of a sole trader business 274
Acquisition of a subsidiary 275
Acquisition of a 'hive down' Company 278
Dividend out of pre-acquisition profits 280
Purchase of own shares 281
Merger 286
Demerger of two companies 287
Comparison with International Accounting Standards 291
Chapter 30 Limited Liability Partnerships 292
Legal requirements 292
UK GAAP 293
Payments to members 294
Retirement benefits 294
Taxation 295
Revenue recognition and provisions 295
XI
t onienls
Related parties 295
Taxation considerations 295
Part IV Conceptual Developments 297
Chapter 31 Accounting and Tax Profit - Background and Present
Position 299
Basic tax principles 299
The problems 300
Theanahsis 302
Chapter 32 Future Developments 305
II KS adoption 305
Conver»enee 305
308
eXtensible Business Reporting Language (XBRL)
Common Consolidated Corporate lax Base (CCCTB) 309
Speculation on future developments in Accounting and
Financial Reporting Standards 309
Appendices 311
Appendix A A Summary and Commentary on the Main Cases 313
Appendix B Further Reading 330
Index -W
XII |
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| spelling | Oats, Lynne Verfasser aut Accounting principles for tax purposes Lynne Oats and Paul Tuck 4. ed. Haywards Heath Bloomsbury Professional 2010 XXX, 354 S. txt rdacontent n rdamedia nc rdacarrier Tuck, Paul Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014681769&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Oats, Lynne Tuck, Paul Accounting principles for tax purposes |
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| title_full | Accounting principles for tax purposes Lynne Oats and Paul Tuck |
| title_fullStr | Accounting principles for tax purposes Lynne Oats and Paul Tuck |
| title_full_unstemmed | Accounting principles for tax purposes Lynne Oats and Paul Tuck |
| title_short | Accounting principles for tax purposes |
| title_sort | accounting principles for tax purposes |
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