General provision and Member state: Difference between pages

Latest revision as of 10:47, 6 June 2020

1. European Union (EU).

One of the countries that is a full member of the EU.

Often capitalised as Member State.

In addition, a number of other countries are subject to certain EU rules, for the purposes of trade arrangements.

2.

A state that is a member of any other organisation.

For example, the member states of the United Nations.

@@ Line 1: / Line 1: @@
-<i>Accounting and tax</i>.
+. ''European Union (EU)''.
-A general provision is an accounting liability which is not linked with specific items.
+One of the countries that is a full member of the EU.
-For example a general bad debt provision, calculated as a global percentage of all receivables.
+Often capitalised as ''Member State''.
-Movements on general provisions are not allowable expenditure for tax purposes.
+In addition, a number of other countries are subject to certain EU rules, for the purposes of trade arrangements.
+.
+A state that is a member of any other organisation.
+For example, the member states of the United Nations.
 == See also ==
-* [[Bad debt provision]]
+* [[Brexit transition period]]
-* [[Provision]]
+* [[Court of Justice of the European Union]]
-* [[Receivables]]
+* [[Customs union]]
+* [[Direct effect]]
+* [[Directive]]
+* [[EMIR]]
+* [[EU 27]]
+* [[euro zone]]
+* [[European Economic Area]]
+* [[European Union]]
+* [[NATO]]
+* [[Single Market]]
+* [[United Nations]]
+__NOTOC__
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]