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Contents

Official guidance
Business Income Manual

BIM46500 · Specific deductions: provisions

  • BIM46510 · Allowability for tax
  • BIM46515 · Accounting standards and GAAP
  • BIM46520 · Accounting standards and GAAP: when a provision can be made
  • BIM46525 · Accounting standards and GAAP: quantification
  • BIM46530 · Accounting standards and GAAP: contingencies
  • BIM46535 · Accounting standards and GAAP: unacceptable provisions
  • BIM46540 · Accounting standards and GAAP: onerous contracts
  • BIM46545 · Examples of allowable provisions
  • BIM46550 · Examples of the effect of GAAP
  • BIM46555 · Allowability for tax: accuracy
  • BIM46560 · Risk assessment: approach
  • BIM46565 · Allowability for tax: provisions affected by specific statutory timing rules
  1. Specific deductions: contents
  2. Specific deductions: provisions: contents

BIM46500 | Specific deductions: provisions: contents

From HM Revenue & Customs · Business Income Manual

This chapter contains the following:

Contents12 entries

  1. BIM46510Specific deductions: provisions: allowability for tax
  2. BIM46515Specific deductions: provisions: accounting standards and GAAP
  3. BIM46520Specific deductions: provisions: accounting standards and GAAP: when a provision can be made
  4. BIM46525Specific deductions: provisions: accounting standards and GAAP: quantification
  5. BIM46530Specific deductions: provisions: accounting standards and GAAP: contingencies
  6. BIM46535Specific deductions: provisions: accounting standards and GAAP: unacceptable provisions
  7. BIM46540Specific deductions: provisions: accounting standards and GAAP: onerous contracts
  8. BIM46545Specific deductions: provisions: examples of allowable provisions
  9. BIM46550Specific deductions: provisions: examples of the effect of GAAP
  10. BIM46555Specific deductions: provisions: allowability for tax: accuracy
  11. BIM46560Specific deductions: provisions: risk assessment: approach
  12. BIM46565Specific deductions: provisions: allowability for tax: provisions affected by specific statutory timing rules
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