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CONTENT

1 Principles of Business Taxation-Introduction
2 Direct Taxes on Company Profits and Gains
3 Indirect Taxes and Employee Taxation
4 Administration of Taxation
5 International Taxation
6 Taxation in Financial Statements
7 The IASC and the Standard-Setting Process
8 Regulatory Framework
9 The Role of the External Auditor
10 CIMA Code of Ethics for Professional Accountants
11 Published Financial Statements
12 Reporting Financial Performance
13 Statement of Cash Flows
14 Accounting for Investments in Subsidiary's and Associates
15 The Consolidated Statement of Financial Position
16 The Consolidated Statement of Comprehensive Income
17 Associates
18 Non-current Tangible Asset Standards
19 Accounting for Leases
20 Inventories and Construction Contracts
21 Non-current Intangible Assets Share Capital Transactions
22 Recognition and Disclosure of Other Significant Accounting Transactions

Includes index.

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