A full list of the contents of this chapter is shown below. The
guidance is subdivided into sections, the opening page of each
section being in
bold in the list below. Please click on the page
number alongside to go direct to each section.
For guidance on Urgent Issues Task Force (UITF) 40 and the
spreading of UITF 40 adjustment income for accounting periods
ending on or after 22 June 2005 see BIM74200 onwards.
| BIM34001 | Introduction and flowchart |
| BIM34005 | Historic overview |
| BIM34010 | HMRC ability to impose a change |
| BIM34015 | Has there been a change of basis? |
| BIM34020 | What are invalid and valid basis? |
| BIM34025 | From invalid to valid basis |
| BIM34030 | Invalid to valid basis: computational adjustment |
| BIM34035 | Invalid to valid basis: approach to earlier years |
| BIM34040 | From one valid basis to another valid basis |
| BIM34045 | Accounting policy changes |
| BIM34050 | Accounting policy changes: has there been a change? |
| BIM34055 | Accounting policy changes: FRS18 |
| BIM34060 | Accounting policy changes: when are they made? |
| BIM34065 | Accounting policy changes: how are they reported in accounts? |
| BIM34070 | Accounting policy changes: computational adjustment |
| BIM34075 | Accounting policy changes: computational adjustment: examples |
| BIM34080 | Accounting policy changes: effect of adoption of FRS12 on the provision of future repairs |
| BIM34085 | Accounting policy changes: effect of adoption of FRS10 on football and sports clubs transfer fees |
| BIM34090 | Changes in tax adjustment |
| BIM34095 | Changes in tax adjustment: was there a change? |
| BIM34100 | Changes in tax adjustment: computational adjustment |
| BIM34105 | Changes in tax adjustment: expenses already allowed |
| BIM34110 | Changes in tax adjustment: stock and depreciation |
| BIM34115 | Changes in tax adjustment: from realisation basis to mark to market (fair value) accounting |
| BIM34120 | Changes in tax adjustment: from realisation basis to mark to market (fair value) accounting: spreading election |
| BIM34125 | Calculation of adjustment (FA98) |
| BIM34130 | Calculation of adjustment (FA02) |
| BIM34135 | Meanings |
