000 00970cab a2200253 4500
001 ABS51828
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u45592
041 _aeng
110 _aTouche Ross
_9233
245 _aSimplified assessing: accounting dates
260 _c1994
350 _a0
490 _aTouche Ross Professional Practices Update
_vAutumn 1994, (3)
520 _aConsiders 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.
650 _aACCOUNTING DATES
650 _aCASH FLOW
650 _aCURRENT YEAR BASIS OF ASSESSMENT
650 _aPARTNERSHIPS
650 _aSELF ASSESSMENT
690 _aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c28880
_d28880