Publisher's Synopsis
This is a comprehensive and practical guide to the taxation implications arising from the use of accounting principles and accounting standards in the preparation of financial statements and the effect on such statements of transactions undertaken for tax purposes. The law and practice is stated up to 31 January 1994.;This guide is intended for non-accountant tax practitioners, tax students, finance directors, company secretaries, accountants wishing to brush up their knowledge, bankers, lawyers, venture capitalists, Inspectors of Taxes, Customs and Excise VAT Officers, share valuers and those involved in tax investigations.
