Download PDF by Tom Rolfe: CIMA Learning System 2007 Financial Accounting and Tax

By Tom Rolfe

ISBN-10: 0080501613

ISBN-13: 9780080501611

ISBN-10: 0750680490

ISBN-13: 9780750680493

The 2007 variation of CIMA's reputable studying platforms has been written along with the CIMA college to completely mirror what can be confirmed within the examination. up to date to include legislative and syllabus adjustments, the 2007 studying platforms offer entire learn fabric for the may possibly and November 2007 tests. the hot version continues the preferred loose-leaf structure and comprises: * perform questions all through * entire revision part * subject summaries * prompt examining articles from a number journals * may well 2006 Q & A'sCIMA legit studying platforms are the one fabrics written and counseled through the CIMA college * The authentic studying structures are the single learn fabrics counseled through CIMA * absolutely revised and up to date with new readngs and labored examples* Written through the Examiner and CIMA college * entire built-in package deal incorporating syllabus counsel, complete textual content, prompt articles, revision publications and vast query perform

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Extra resources for CIMA Learning System 2007 Financial Accounting and Tax Principles (Cima Learning Systems Managerial Level 2007)

Sample text

Trading losses can be carried forward indefinitely but cannot be carried back to previous years. Capital gains/losses cannot be offset against trading gains/losses or visa versa. LL started trading in 2002 and has the following profits/losses 2002 2003 2004 Trading profit/(loss) $000 (300) 550 700 Capital profit/(loss) $000 400 0 (150) Calculate the tax payable by LL in each year. 50 175 Note that in 2002 the trading loss cannot be offset against the capital gain and in 2004 the capital loss cannot be offset against the trading profit.

C) Offset against other income and chargeable gains of one or more previous accounting periods. 8). 2 Capital losses In principle, capital losses are calculated in the same way as capital gains. Capital losses are sometimes allowed to be deducted from trading income but most countries keep capital losses completely separate from trading activities. In most countries, capital losses are offset against chargeable gains of the same accounting period. Any balance of loss is carried forward to be relieved against the first available chargeable gains.

1 Rollover relief When an entity sells a business asset it may give rise to a chargeable capital gain which, in most countries will be included in the entity’s corporate income tax calculation. In some countries when an asset is replaced by another business asset, it is possible to defer the charge to tax until the replacement asset is sold. When the replacement asset is sold, any gain arising on that disposal may also be able to be deferred. There may be no limit to how often this deferral can take place.

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CIMA Learning System 2007 Financial Accounting and Tax Principles (Cima Learning Systems Managerial Level 2007) by Tom Rolfe


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