BIM46500 - Specific deductions: provisions: contents

This chapter contains the following:

BIM46510Allowability for tax
BIM46515Accounting standards and GAAP: FRS12
BIM46520Accounting standards and GAAP: FRS12: when a provision can be made
BIM46525Accounting standards and GAAP: quantification
BIM46530Accounting standards and GAAP: contingencies
BIM46535Accounting standards and GAAP: provisions following FRS12
BIM46540Accounting standards and GAAP: onerous contracts
BIM46545Examples of allowable provisions
BIM46550FRS12: examples of the effect of the standard
BIM46555Allowability for tax: accuracy
BIM46560Risk assessment: approach
BIM46565Allowability for tax: provisions affected by specific statutory timing rules

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