Capital gain and Conduct Committee: Difference between pages

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#A realised increase in the value of a capital asset, as when a security, commodity or any other asset is sold for more than the price at which it was purchased.
''Financial Reporting Council''.
#''Tax.'' The amount of the realised increase in the value of a capital asset, as calculated for tax purposes. In the UK individuals and partnerships are liable to Capital Gains Tax on their capital gains, while companies are liable to Corporation Tax on their 'chargeable gains'.
 
The Conduct Committee is responsible for the Financial Reporting Council's Conduct Division, which oversees and promotes high quality corporate reporting including:
#Monitoring supervisory and qualifying bodies.  
#Professional discipline.
#Regulation of accountants and actuaries.  
 
 
Previously the Professional Oversight Board.




== See also ==
== See also ==
* [[Capital asset pricing model]]
* [[Financial Reporting Council]]
* [[Capital Gains Tax]]
* [[Chargeable gain]]
* [[Rebasing]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Latest revision as of 21:22, 4 December 2021

Financial Reporting Council.

The Conduct Committee is responsible for the Financial Reporting Council's Conduct Division, which oversees and promotes high quality corporate reporting including:

  1. Monitoring supervisory and qualifying bodies.
  2. Professional discipline.
  3. Regulation of accountants and actuaries.


Previously the Professional Oversight Board.


See also