Accounting Profit = Taxable Profit?
Starting dates and places
Description
Course aims and objectives
To review current law and practice with regard to the interaction between accounts and taxable profit; including the proposals for small unincorporated business and micro-companies.
The course will include
- The relationship between GAAP and taxable profit
- The implications of adopting cash accounting for unincorporated businesses and the proposed changes for micro-companies
- Developments in case law
- Dealing with HMRC enquiries on accounting matters
- Applying the principles
- Key issues arising in practice
- Dealing with the tax charge under FRS 16, Current Taxation / FRSSE
- Accounting for deferred tax
Frequently asked questions
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
Course aims and objectives
To review current law and practice with regard to the interaction between accounts and taxable profit; including the proposals for small unincorporated business and micro-companies.
The course will include
- The relationship between GAAP and taxable profit
- The implications of adopting cash accounting for unincorporated businesses and the proposed changes for micro-companies
- Developments in case law
- Dealing with HMRC enquiries on accounting matters
- Applying the principles
- Key issues arising in practice
- Dealing with the tax charge under FRS 16, Current Taxation / FRSSE
- Accounting for deferred tax
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