CIRD30010 - Intangible assets: GAAP: summary of guidance

The section of the manual on GAAP and accountancy:

• explains how the rules in FA02/SCH29 are founded on GAAP ( CIRD30055 onwards),
• gives guidance on handling cases where the accounts drawn up may not conform with that practice ( CIRD30070 onwards), and
• provides some background information about the main elements of accounting practice relevant to the tax rules ( CIRD30500 onwards).

Revenue accountants should be consulted freely on accountancy issues as they arise.