Advance rental payments, profits from trade

Animal grants and subsidies

Authorised investment funds

Barristers and advocates

Cash basis/earnings basis for accounts

Change of accounting basis/policy

Commissioners for Revenue and Customs


Accounting records

Accounting standards

Annual accounts

Directors' report

Individual accounts

Medium-sized companies

Subject to small companies regime

With investment business

Computation of business profits rounded up to nearest £1,000

Currency to be used

– see Currency

Dealers in securities

Derivative contracts

Discovery assessment, wrong accounting practice in drawing up accounts

Finance lease rental payments

Financial Reporting Standards


Substance of transactions

Generally accepted accounting practice (GAAP)

Dealers in securities



Meaning and related expressions

Spreading of adjustment

Trade profits

Groups of companies

International accounting standards (IAS)


Research and development

Investigations, expenses arising

Investment trusts, creditor relationships

Leasing accounting standards

Loan relationships

Offshore funds

Research and development

Securitisation companies

Self-assessment enquiries, accountancy expenses arising

Senior accounting officers of large companies

Statements of Standard Accounting Practice

Leases and hire purchase contracts

Telecommunication rights