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RELEVANCE OF ACCOUNTANCY STANDARDS AND PRACTICES
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accounting principles accounting treatment accruals basis apply asymmetry Australia bank borrowing Business Profits article call options Canada capital account Capital Gains Article capital treatment cent cf paragraph characterisation computed counterparty currency dealers deductible deep discount bonds Denmark domestic double taxation financial futures contracts financial instruments Finland fixed rate floating rate forward contract FORWARD RATE AGREEMENT France gain or loss gains and losses hedge holder i i i i i i Income Article interest rate swaps Ireland issue discount issue price issuer linked approach mark-to-market principle market value Model Tax Convention non-resident Norway OECD option is exercised option premium ordinary income party payments relating profit or loss recognised redemption value relief repurchase specific legislation specific tax legislation swap payments Sweden Switzerland tax authorities tax purposes tax treaties tax treatment taxable taxation principles taxpayer Telefax trade of dealing treatment of financial underlying share underlying transaction United Kingdom withholding tax Zealand zero coupon bond