Taxable income = Accounting profit - income exempt from tax or taxed under other rules + disallowable expenses (entertaining customers, gift aid payments, political donations in the UK) + accounting depreciation - tax depreciation
Monday, 8 June 2015
Cima F1 Exam Question No 15
Taxable income = Accounting profit - income exempt from tax or taxed under other rules + disallowable expenses (entertaining customers, gift aid payments, political donations in the UK) + accounting depreciation - tax depreciation
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