Bad and doubtful debts

Barristers and advocates

Change of accounting basis

Computation of trade profits

Barristers and advocates

Consistency

Deferred revenue expenditure

Distinction between capital and revenue expenditure

Generally accepted accounting practice (GAAP)

Income recognition

Insurance agents' commission

International accounting standards (IAS)

Key statutory principles

Ordinary principles of commercial accountancy

Provisions

Deferred revenue expenditure

Evidence, role of

Finance leases

Financial Reporting Standards (FRS)

Provisions, contingent liabilities and contingent assets

Foreign exchange gains and losses

Generally accepted accounting practice (GAAP)

Meaning

Real estate investment trusts

Intangible fixed assets

International accounting standards

Real estate investment trusts

International accounting standards (IAS)

Generally

History of

Setting

Loan relationships

Ordinary principles of commercial accountancy

Overview

Pre-6 April 2005

Provisions, contingent liabilities and assets

Real estate investment trusts

Research and development

Rounding of profit figures

Securitisation companies

Statements of Standard Accounting Practice (SSAP)

Finance lease rental payments

Leases and hire-purchase contracts

Valuation of stocks and long-term contracts

Trading stock

Generally

Post-balance sheet events

Valuation

UITF 40

Generally