Business Income Manual

BIM34045 - Change of basis of computing taxable profits: accounting policy changes: contents

This section deals with changes in accounting policy from one valid basis to another and is organised as follows:

1. BIM34050

   Accounting policy changes: has there been a change?
2. BIM34055

   Accounting policy changes: Section 10 of FRS102
3. BIM34060

   Accounting policy changes: when are they made?
4. BIM34065

   Accounting policy changes: how are they reported in accounts?