Simplified assessing: accounting dates
Simplified assessing: accounting dates
- 1994
- Touche Ross Professional Practices Update Autumn 1994, (3) .
Considers the implications of the advent of the current year basis of assessment for partnerships as of 6 April 1997 and highlights the cash flow implications of different accounting dates, administration under the new regime and whether a firm`s existing accounting date can be changed.
ACCOUNTING DATES
CASH FLOW
CURRENT YEAR BASIS OF ASSESSMENT
PARTNERSHIPS
SELF ASSESSMENT
Considers the implications of the advent of the current year basis of assessment for partnerships as of 6 April 1997 and highlights the cash flow implications of different accounting dates, administration under the new regime and whether a firm`s existing accounting date can be changed.
ACCOUNTING DATES
CASH FLOW
CURRENT YEAR BASIS OF ASSESSMENT
PARTNERSHIPS
SELF ASSESSMENT