Tolley’s Accounting Principles for Tax

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Since 1998 financial reporting has diverged into three systems – IFRS for listed and AIM companies, FRS for private companies and the simplified FRSSE regime for small to medium sized business. Tolley’s Accounting Principles for Tax is the only book on the market that incorporates all three systems in one handy volume, explaining clearly where the tax treatment of revenue and profits diverges under each system.

This new title explains the most important and frequently referred to accounting standards to tax practitioners, including international context such as Sarbanes-Oxley, IFRS, GAAP and EC accounting directives and the IAS regulation.

Practical and set out in an easy-to-navigate way, this unique book meaningfully explains accounting principles to the tax practitioner.