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Full Description
Accounting Principles for Tax Purposes, Fifth Edition provides an accessible introduction to the accounting rules relevant to tax computations in the UK. This practical handbook uses worked examples to demonstrate how accounting principles are applied to financial statements in different circumstances, as well as identifying common issues which may arise.
Are you ready for FRS 102?
Fully revised throughout, this fifth edition offers extensive coverage of the new Financial Reporting Standard 102, highlighting how the accounting requirements differ from the previous UK GAAP regime or where there are difficult tax-related issues.
Key changes for unincorporated businesses
Whether your clients are limited companies, partnerships or sole traders, Accounting Principles for Tax Purposes has the guidance you need. Following the introduction of the new cash basis for small businesses regime in 2013, the chapter on cash flow statements has been significantly updated with all the latest information.
Commentary, case law and more
The key features of this book include:
• A user-friendly chapter structure which leads you through basic accounting issues before considering more advanced issues
• Expert commentary on recent developments in UK accounting standards and practice
• Discussion of relevant case law including Smith v HMRC, Greenbank Holidays v HMRC and Greene King PLC v HMRC
• A dedicated section dealing with conceptual developments
Who should read this book?
Ensuring a smooth transition from UK GAAP to FRS 102, Accounting Principles for Tax Purposes is an essential manual for all tax professionals who are required to use accounts in their work. It is also a useful resource for those whose accounting knowledge is sound, but who need to appreciate the implications for tax of accounting policy choices and changes.
Contents
Chapter 1 Introduction
Part I Accounting Principles and Financial Statements
Chapter 2 The Legal and Institutional Framework
Chapter 3 Financial Statements - What is GAAP?
Chapter 4 An Accounting Overview
Chapter 5 Back to Basics: Accounting Principles
Chapter 6 The Form and Content of Financial Statements
Chapter 7 Statements of Cash Flow
Chapter 8 Events after the Reporting Period
Chapter 9 Related Parties
Chapter 10 Accounting for Tax
Part II Basic Accounting Issues
Chapter 11 Revenue Recognition
Chapter 12 Inventories
Chapter 13 Goodwill and Intangible Assets
Chapter 14 Property, Plant and Equipment
Chapter 15 Investment Property
Chapter 16 Depreciation, Amortisation and Impairment
Chapter 17 Acquiring Assets on Finance
Chapter 18 Financial Instruments
Chapter 19 Liabilities and Equity, Provisions and Contingencies
Chapter 20 Employee Benefits
Chapter 21 Share-based Payments
Chapter 22 Government Grants
Chapter 23 Foreign Currency Translation
Part III Advanced Accounting Issues
Chapter 24 Groups
Chapter 25 Corporate Transactions - The Theory
Chapter 26 Corporate Transactions - The Practice
Part IV Special Situations
Chapter 27 Specialised Activities
Chapter 28 Limited Liability Partnerships
Chapter 29 Smaller Entities
Chapter 30 Transition to New GAAP
Part V Conceptual Developments
Chapter 31 Accounting and Tax Profit - Background and Present Position
Chapter 32 Future Developments
Appendix A Summary and Commentary on the Main Cases
Appendix B Accounting Ratios and Jargon
Appendix C Further Reading
