BIM30000 - Measuring the profits (general rules): contents
The basic rule for measuring profits is that the profits of a trade are calculated in accordance with generally accepted accounting practice, subject to any adjustment required or authorised by law. This section of the guidance covers what is meant by generally accepted accounting practice, rules for adjustments that apply generally to most or all trades and other matters of general application.
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BIM30500Statutory rules: contents
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BIM31000The relationship between tax on trade profits and accountancy: contents
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BIM31500Interaction with Value Added Tax: contents
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BIM33000Stock: contents
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BIM33700Business successions: contents
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BIM34000Change of basis of computing taxable profits: contents
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BIM35000Capital/revenue divide: contents
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BIM37000Wholly and exclusively: contents
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BIM39500Foreign exchange: contents