A rise in pre-profit tax (Record no. 74221)

MARC details
000 -LEADER
fixed length control field 01174cab a2200217 4500
001 - CONTROL NUMBER
control field ABS67563
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040303n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u125308
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Bessey, J.
245 #2 - TITLE STATEMENT
Title A rise in pre-profit tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Building
Volume/sequential designation 269(8320) 20 February 2004, 52(1)
520 ## - SUMMARY, ETC.
Summary, etc. Details the recent changes tohow the profitability of a conventional partnership is calculated, which will affect how such a partnership is taxed. A new Accounting Standards Board note concerning the application of FRS5 "Reporting the substance of transactions" (ISBN 1857120264) will make accounting bills show more profit which is likely to mean greater tax bills. Further changes in the accounting policy require a prior period adjustment which may affect work-in-progress for a particular year if it had first been calculated under the old method. These figures will have to be recalculated and the difference between the figures regarded as additional profit.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIP AGREEMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRS5
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROFITABILITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX ASSESSMENT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 03/03/2004   ABS67563 125308-1001 06/08/2019 1 06/08/2019 Journal article