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BIM34045 | Change of basis of computing taxable profits: accounting policy changes: contents

From HM Revenue & Customs · Business Income Manual

This section deals with changes in accounting policy from one valid basis to another and is organised as follows:

Contents4 entries

  1. BIM34050Change of basis of computing taxable profits: accounting policy changes: has there been a change?
  2. BIM34055Change of basis of computing taxable profits: accounting policy changes: FRS 102 Section 10
  3. BIM34060Change of basis of computing taxable profits: accounting policy changes: when are they made?
  4. BIM34065Change of basis of computing taxable profits: accounting policy changes: how are they reported in accounts