SolvedBIM31029 | Tax and accountancy: GAAP
From HM Revenue & Customs · Business Income Manual
The following paragraphs contain some brief discussions of some aspects of 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 to standards which may be relevant.
All guidance provided is based on FRS 102.
References to the relevant sections of FRS 105, IAS and old UK GAAP are given, but the requirements of these standards are only described where they differ significantly from FRS 102.
Please contact an HMRC Advisory Accountant in the event of any queries.
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