BIM35001 - Capital/revenue divide: introduction: contents
This chapter contains the following:
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BIM35002Exclusion of capital items
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BIM35003Interest
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BIM35005What is capital expenditure: historical overview
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BIM35010What is capital expenditure: the beginnings
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BIM35015What is capital expenditure: the aim is to determine the balance of profits
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BIM35020What is capital expenditure: fixed and circulating capital
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BIM35030Interaction with accountancy principles
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BIM35035It is a question of law
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BIM35040Expressions of judicial opinion are not words in an Act of Parliament
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BIM35045Marginal cases