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Simplified assessing: accounting dates

By: Language: English Series: Touche Ross Professional Practices Update ; Autumn 1994, (3)Publication details: 1994Subject(s): Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article ABS51828 (Browse shelf(Opens below)) 1 Available 45592-1001

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.