BIM31029 - Tax and accountancy: UK GAAP
The following paragraphs contain some brief discussions of some aspects of UK GAAP. Other material on accounting standards appears in this manual within the relevant topics. The material in the BIM is not intended to provide guidance on how accounting standards apply to particular cases, but simply point the way to standards which may be relevant.
| 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 |
