| CIRD12010 |
Introduction |
| CIRD12020 |
Allocation of amounts to periods of account |
| CIRD12030 |
Subject to any adjustments required |
| CIRD12210 |
Terminology used in legislation and guidance |
| CIRD12220 |
Period for which entries taken into account for tax: practical effect |
| CIRD12230 |
Period for which entries taken into account for tax: statute |
| CIRD12240 |
Entries within new rules: link with intangible assets: introduction |
| CIRD12250 |
Entries from which deductible debits derived: link between accounting entries and intangible assets within new rules |
| CIRD12260 |
Entries from which deductible debits derived: exclusion of expenditure on tangible assets |
| CIRD12270 |
Entries from which deductible debits derived: list of types |
| CIRD12280 |
Entries from which taxable credits derived: list of types |
| CIRD12300 |
Change of accounting policy |
| CIRD12310 |
Change of accounting policy: disaggregated assets |
| CIRD12320 |
Disaggregation of assets: fixed rate write down elections |
