Financial statements and periods of account (ss 479-489)

Contents

Section 479 – “Financial statements” of a worldwide group [TIOPA 2010 s 479] Section commentary
Section 480 – “Period of account” of worldwide group [TIOPA 2010 s 480] Section commentary
Section 481 – Actual financial statements not drawn up on acceptable principles [TIOPA 2010 s 481] Section commentary
Section 482 – Actual financial statements drawn up on acceptable principles but consolidating wrong subsidiaries [TIOPA 2010 s 482] Section commentary
Section 483 – Actual financial statements covering more than one worldwide group [TIOPA 2010 s 483] Section commentary
Section 484 – No actual financial statements: ultimate parent draws up financial statements [TIOPA 2010 s 484] Section commentary
Section 485 – No actual financial statements: other cases [TIOPA 2010 s 485] Section commentary
Section 486 – Election altering period of account deemed under section 485 [TIOPA 2010 s 486] Section commentary
Section 487 – Actual financial statements ignored if for too long a period or too late [TIOPA 2010 s 487] Section commentary
Section 488 – Meaning of “IAS financial statements” [TIOPA 2010 s 488] Section commentary
Section 489 – References to amounts recognised in financial statements [TIOPA 2010 s 489] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member