Chapter 3 The credits and debits to be brought into account: general
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Matters in respect of which amounts are to be brought into account
- Crossheading General principles about the bringing into account of credits and debits
- Crossheading Amounts recognised in determining a company's profit or loss
- Crossheading Accounting bases
- Crossheading Adjustments on change of accounting basis
- Crossheading Rules differing from generally accepted accounting practice
- Crossheading Exchange gains and losses
- Crossheading Pre-loan relationship, abortive and pre-trading expenses
- Crossheading Pre-commencement debits of property businesses etc of non-UK resident companies
- Crossheading Company is not, or has ceased to be, party to loan relationship
- Crossheading Company ceasing to be party to loan relationship
- Crossheading Company moving abroad