CIRD12000 | Core computational rules: accounting: contents

Contents14 entries

1. CIRD12010Core computational rules: accounting: introduction
2. CIRD12020Core computational rules: accounting: allocation of amounts to periods of account
3. CIRD12030Core computational rules: accounting: subject to any adjustments required
4. CIRD12210Core computational rules: accounting: terminology used in legislation and guidance
5. CIRD12220Core computational rules: accounting: period for which entries taken into account for tax: practical effect
6. CIRD12230Core computational rules: accounting: period for which entries taken into account for tax: statute
7. CIRD12240Core computational rules: accounting: entries within new rules: link with intangible assets: introduction
8. CIRD12250Core computational rules: accounting: entries from which deductible debits derived: link between accounting entries and intangible assets within new rules
9. CIRD12260Core computational rules: accounting: entries from which deductible debits derived: exclusion of expenditure on tangible assets
10. CIRD12270Core computational rules: accounting: entries from which deductible debits derived: list of types
11. CIRD12280Core computational rules: accounting: entries from which taxable credits derived: list of types
12. CIRD12300Core computational rules: accounting: change of accounting policy
13. CIRD12310Core computational rules: accounting: change of accounting policy: disaggregation of assets
14. CIRD12320Core computational rules: accounting: disaggregation of assets: fixed rate write down elections