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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Tax and accountancy: GAAP

The following paragraphs contain some brief discussions of some aspects of GAAP. Other material on accounting standards appears in this manual within the relevant topics. The material in the BIM is not intended to provide guidance on how accounting standards apply to particular cases, but simply point the way to standards which may be relevant.

BIM31030 Tax and accountancy: concepts and pervasive principles
   
BIM31035 Tax and accountancy: relevance of audit
BIM31040 Tax and accountancy: events after the end of the reporting period
BIM31045 Tax and accountancy: materiality: an accountancy concept
BIM31047 Tax and accountancy: materiality: relevance for tax
BIM31050 Tax and accountancy: Substance over form
BIM31055 Tax and accountancy: Substance over form: taxation implications
BIM31060 Tax and accountancy: Property, plant and equipment
BIM31065 Tax and accountancy: FRS15: renewals accounting