By Tom Rolfe
The 2007 version of CIMA's reputable studying platforms has been written at the side of the CIMA school to completely mirror what may be confirmed within the examination. up-to-date to include legislative and syllabus alterations, the 2007 studying structures offer entire research fabric for the may well and November 2007 assessments. the hot version keeps the preferred loose-leaf structure and includes: * perform questions all through * entire revision part * subject summaries * prompt interpreting articles from more than a few journals * may possibly 2006 Q & A's CIMA authentic studying platforms are the single fabrics written and counseled via the CIMA college * The professional studying structures are the one learn fabrics counseled through CIMA * totally revised and up to date with new readngs and labored examples * Written by way of the Examiner and CIMA school * whole built-in package deal incorporating syllabus tips, complete textual content, instructed articles, revision publications and large query perform
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G. sales tax based on value). – The mechanism of value added/sales taxes, in which businesses are liable for tax on their outputs less credits for tax paid on their inputs, including the concepts of exemption and variation in tax rates depending on the type of output and disallowance of input credits for exempt outputs. Employee taxation: – The employee as a separate taxable person subject to a personal income tax regime. – Use of employer reporting and withholding to ensure compliance and assist tax collection.
Repairs to assets purchased in a run-down condition, only the part attributable to use in the current trade is allowable. Even if an item of expenditure is revenue expenditure it may be specifically prohibited as a deduction by the tax legislation, for example, in the UK expenses incurred in entertaining customers are specifically disallowed. Specifically disallowed items will vary from country to country, they also vary within a country from one year to another. qxd 6/9/06 2:45 PM Page 19 FINANCIAL ACCOUNTING AND TAX PRINCIPLES ● ● ● any expenditure on entertaining customers; any annuity or other annual payment (other than interest); donations to political parties; expenses that relate to an earlier year and arose in that earlier year.
Depreciation provided in accounts is replaced by a standard deduction available for most, but generally not all, types of capital expenditure. The reason for this adjustment is that taxpayers can adopt a range of different depreciation rates and accounting policies. A standard deduction common to all taxpayers is fairer for tax purposes, and can also be used to provide investment incentives for businesses; generous allowances can be used to encourage capital expenditure on specific types of asset or in specific areas of the country.
CIMA Learning System 2007 Financial Accounting and Tax Principles by Tom Rolfe