APC20000 - Taxation: contents

1. APC20010

   Separate trade - introduction
2. APC20100

   Separate trade - commencement
3. APC20110

   Separate trade - cessation
4. APC20120

   Separate trade - pre-trading expenditure
5. APC20130

   Separate trade - television productions
6. APC20200

   Profit/loss calculation - introduction
7. APC20210

   Profit/loss calculation - income - nature
8. APC20220

   Profit/loss calculation - income - timing
9. APC20230

   Profit/loss calculation - expenditure - nature
10. APC20240

    Profit/loss calculation - expenditure - timing
11. APC20250

    Profit/loss calculation - matching income to expenditure
12. APC20255

    Profit/loss calculation - matching income to expenditure in different periods of account
13. APC20260

    Profit/loss calculation - estimating amounts
14. APC20265

    Profit/loss calculation - estimating amounts examples
15. APC20510

    Examples 1 and 2 - one-period and two-period productions
16. APC20530

    Example 3 - budgeted expenditure exceeded
17. APC20540

    Example 4 - multi-period production
18. APC20550

    Example 5 - retained rights