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T

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
T Tangible fixed assets derecognition, 5.11 Taxation current tax generally, 31.2 – 31.3 recognition, micro-entities, 11.122 deferred see Deferred tax definitions, 31.1 disclosures, 31.19 generally, 31.1 micro-entities current tax, recognition, 11.122 generally, 11.121 gift aid payments, 11.123 presentation, 11.126 value added tax, 11.125 withholding tax on dividends, 11.124 presentation generally, 31.18 micro-entities, 11.126 'super deduction’ and deferred tax 31.17 timing differences deferred tax, 6.13 – 6.14 , 31.8 – 31.9 other, 31.12 ‒31.13 value added tax generally, 31.16 micro-entities, 11.125 withholding tax on dividends generally, 31.15 micro-entities, 11.124 Termination benefits generally, 30.23 measurement, 30.24 recognition, 30.24 Timeliness qualitative characteristics, and, 4.45 Trade creditors and debtors financial instruments, and, 6.8 Transition to FR S 102 accounting policy alignments, 35.6 consideration of various factors, 35.5 deemed cost deferred development costs, 35.28 fair value, 35.18 revaluation, 35.19 disclosure requirements, 35.36 exemptions specific to small entities fair value measurement of financial instruments, 35.35 financing ...

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