BIM33700 - Business successions: contents

This chapter looks at the accounting and tax treatment of assets and liabilities on the sale and purchase of a business.

1. BIM33701

   Introduction
2. BIM33705

   Accounting: business combinations and goodwill
3. BIM33710

   Capital nature of acquisition
4. BIM33715

   Cost of stock acquired as part of the acquisition
5. BIM33720

   Accountancy treatment of consideration
6. BIM33725

   Capital allowances apportionment
7. BIM33730

   Provisions made on acquisition
8. BIM33735

   Example of an acquisition