Statement of changes in equity and Tax rate: Difference between pages

Revision as of 11:49, 30 December 2015

A proportion - usually expressed as a percentage - applied to a taxable amount to calculate the amount of tax payable.

For example, the UK Corporation Tax rate from April 2015 is 20%.

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-''Financial reporting''.
+A proportion - usually expressed as a percentage - applied to a taxable amount to calculate the amount of tax payable.
-The statement of changes in equity is a primary financial statement required by International Accounting Standard, IAS 1.
-It includes items affecting shareholders equity which have not already been reported in the statement of profit or loss, or the statement of comprehensive income.
+For example, the UK Corporation Tax rate from April 2015 is 20%.
-These include transactions with shareholders such as dividends payable and new shares issued.
 == See also ==
-* [[Dividend]]
+* [[Corporation Tax]]
-* [[Equity]]
+* [[Taxable profits]]
-* [[Financial statements]]
+* [[Tax yield]]
-* [[IAS  1]]
-* [[Issue]]
-* [[Primary statements]]
-* [[Statement of comprehensive income]]
-* [[Statement of financial position]]
-* [[Statement of profit or loss]]
-[[Category:Accounting,_tax_and_regulation]]