BIM31000 - The relationship between tax and accountancy: contents
A full list of the contents of the guidance on the relationship between tax and accountancy: contents is shown below. The 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.
| BIM31001 | Tax and accountancy: overview |
| BIM31002 | Tax and accountancy: general charging provisions |
| BIM31003 | Tax and accountancy: the approach to ascertaining the profits for tax purposes |
| BIM31004 | Tax and accountancy: computation of profits of trade, profession or vocation: FA98/S42 |
| BIM31005 | Tax and accountancy: true and fair view, the Companies Act requirement and EC Directives |
| BIM31019 | Tax and accountancy: need to conform to tax law |
| BIM31020 | Tax and accountancy: what are generally accepted accountancy practice (GAAP) and ordinary principles of commercial accountancy |
| BIM31025 | Tax and accountancy: International Financial Reporting Standards and International Accounting Standards |
| BIM31026 | Tax and accountancy: International Financial Reporting Standards and International Accounting Standards: what are they? |
| BIM31027 | Tax and accountancy: International Financial Reporting Standards and International Accounting Standards: relevance before 2005 |
| BIM31029 | Tax and accountancy: UK GAAP |
| BIM31030 | Tax and accountancy: 'fundamental accounting concepts' |
| BIM31031 | Tax and accountancy: accruals and prudence |
| BIM31032 | Tax and accountancy: development of accountancy concepts and new objectives |
| BIM31035 | Tax and accountancy: relevance of audit |
| BIM31040 | Tax and accountancy: post balance sheet events |
| BIM31045 | Tax and accountancy: materiality: an accountancy concept |
| BIM31046 | Tax and accountancy: materiality: whether or not information is material |
| BIM31047 | Tax and accountancy: materiality: relevance for tax |
| BIM31050 | Tax and accountancy: FRS5: reporting the substance of transactions |
| BIM31055 | Tax and accountancy: FRS5: taxation implications |
| BIM31060 | Tax and accountancy: FRS15: tangible fixed assets |
| BIM31065 | Tax and accountancy: FRS15: renewals accounting |
| BIM31070 | Tax and accountancy: the transition to FRS15 |
| BIM31080 | Tax and accountancy: timing of income and expenditure |
| BIM31090 | Tax and accountancy: timing of receipts and expenditure: general principles derived from case law |
| BIM31095 | Tax and accountancy: timing of receipts and expenditure: accountancy practice and case law developments |
| BIM31100 | Tax and accountancy: timing of receipts and expenditure: anticipation of loss |
| BIM31105 | Tax and accountancy: when to recognise profits: source is important |
| BIM31110 | Tax and accountancy: recognition of deposits and compensation |
| BIM31115 | Tax and accountancy: timing of income and expenditure: UK GAAP |
| BIM31120 | Tax and accountancy: timing of receipts and expenditure: recognition of income during rent free periods |
