Download CIMA Learning System 2007 Financial Accounting and Tax by Tom Rolfe PDF
By Tom Rolfe
The 2007 version of CIMA's reputable studying platforms has been written together with the CIMA college to totally mirror what should be validated within the examination. up to date to include legislative and syllabus alterations, the 2007 studying platforms offer whole examine fabric for the may perhaps and November 2007 tests. the hot variation continues the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * instructed examining articles from quite a number journals * might 2006 Q & A's CIMA reputable studying structures are the single fabrics written and recommended through the CIMA college * The legit studying structures are the one learn fabrics counseled through CIMA * absolutely revised and up to date with new readngs and labored examples * Written through the Examiner and CIMA school * entire built-in package deal incorporating syllabus information, complete textual content, advised articles, revision publications and broad query perform
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Art galleries or museums) Gifts of any type of asset for charitable purposes to an approved charity. In principle, the calculation of the gain or loss on a disposal is simply proceeds of sale less cost or value at a date specified in the tax legislation. Additional costs incurred to acquire the asset, improve it or dispose of it may be allowed to be deducted from the gain. In some countries the calculation is based on original cost but a few countries such as the UK allow the original cost to be indexed when calculating the gain.
E – To illustrate the treatment of losses Country Z has the following tax regulations: ● ● ● ● Taxable profits are subject to tax at 25%. Capital gains are added to profits from trading to give taxable profits. Trading losses can be carried forward indefinitely but cannot be carried back to previous years. Capital gains/losses cannot be offset against trading gains/losses or visa versa. LL started trading in 2002 and has the following profits/losses 2002 2003 2004 Trading profit/(loss) $000 (300) 550 700 Capital profit/(loss) $000 400 0 (150) Calculate the tax payable by LL in each year.
Capital gains/losses cannot be offset against trading gains/losses or visa versa. LL started trading in 2002 and has the following profits/losses 2002 2003 2004 Trading profit/(loss) $000 (300) 550 700 Capital profit/(loss) $000 400 0 (150) Calculate the tax payable by LL in each year. 50 175 Note that in 2002 the trading loss cannot be offset against the capital gain and in 2004 the capital loss cannot be offset against the trading profit. This is a very common situation that applies in many countries.