TPC20000 - Taxation: contents

  1. TPC20010
    Separate trade - introduction
  2. TPC20100
    Separate trade - commencement
  3. TPC20110
    Separate trade - cessation
  4. TPC20120
    Separate trade - pre-trading expenditure
  5. TPC20130
    Separate trade - television productions
  6. TPC20200
    Profit/loss calculation: introduction
  7. TPC20210
    Profit/loss calculation: income - nature
  8. TPC20220
    Profit/loss calculation: income - timing
  9. TPC20230
    Profit/loss calculation: expenditure - nature
  10. TPC20240
    Profit/loss calculation: expenditure - timing
  11. TPC20250
    Profit/loss calculation: matching income to expenditure
  12. TPC20255
    Profit/loss calculation: matching income to expenditure in different periods of account
  13. TPC20260
    Profit/loss calculation: estimating amounts
  14. TPC20265
    Profit/loss calculation: estimating amounts examples
  15. TPC20510
    Examples 1 and 2: one-period and two-period productions
  16. TPC20530
    Example 3: budgeted expenditure exceeded
  17. TPC20540
    Example 4: multi-period production
  18. TPC20550
    Example 5: retained rights