Consistency and General pool: Difference between pages

Revision as of 11:45, 27 August 2013

Tax.

The UK capital allowances pool where qualifying capital expenditure is recorded which does not qualify for special rules.

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-One of a small number of fundamental accounting concepts.
+''Tax''.
-Consistency requires that like items be treated consistently within each accounting period and between accounting periods.
+The UK capital allowances pool where qualifying capital expenditure is recorded which does not qualify for special rules.
-This helps to ensure that financial information is comparable over time.
 == See also ==
-* [[Accounting concepts]]
+* [[Balancing charges]]
-* [[Accruals concept]]
+* [[Capital allowances]]
-* [[Disaggregation]]
+* [[Qualifying expenditure]]
-* [[Double entry]]
-* [[Going concern]]
-* [[Prudence]]
-[[Category:Accounting,_tax_and_regulation]]