BIM31000 - Tax and accountancy: contents

This chapter deals with the meaning of ‘generally accepted accounting practice� (GAAP) and how it interacts with the computation of the profits of a trade for tax purposes.

A full list of the contents of the guidance is shown below. »Ê¹ÚÌåÓýapp guidance is subdivided into sections, the opening paragraph of each section being highlighted in the title below. Please click on the number alongside to go direct to each section.

  1. BIM31005
    Tax and accountancy: introduction
  2. BIM31010
    Tax and accountancy: need to conform to tax law
  3. BIM31015
    Tax and accountancy: meaning of ‘generally accepted accountancy practice�
  4. BIM31020
    Tax and accountancy: meaning of ‘UK generally accepted accountancy practice�
  5. BIM31025
    Tax and accountancy: meaning of ‘international accounting standards�
  6. BIM31027
    Tax and accountancy: interaction of UK GAAP and IAS
  7. BIM31029
    Tax and accountancy: GAAP
  8. BIM31030
    Tax and accountancy: concepts and pervasive principles
  9. BIM31035
    Tax and accountancy: relevance of audit
  10. BIM31040
    Tax and accountancy: events after the end of the reporting period
  11. BIM31045
    Tax and accountancy: materiality: an accountancy concept
  12. BIM31047
    Tax and accountancy: materiality: relevance for tax
  13. BIM31050
    Tax and accountancy: Substance over form
  14. BIM31055
    Tax and accountancy: Substance over form: taxation implications
  15. BIM31060
    Tax and accountancy: Property, plant and equipment
  16. BIM31065
    Tax and accountancy: FRS15: renewals accounting
  17. BIM31080
    Tax and accountancy: timing of income and expenditure
  18. BIM31090
    Tax and accountancy: timing of receipts and expenditure: general principles derived from case law
  19. BIM31095
    Tax and accountancy: timing of receipts and expenditure: accountancy practice and case law developments
  20. BIM31100
    Tax and accountancy: timing of receipts and expenditure: anticipation of loss
  21. BIM31105
    Tax and accountancy: when to recognise profits: source is important
  22. BIM31110
    Tax and accountancy: recognition of deposits and compensation
  23. BIM31115
    Tax and accountancy: timing of income and expenditure: GAAP