By Tom Rolfe
The 2007 version of CIMA's legit studying structures has been written at the side of the CIMA school to completely replicate what can be verified within the examination. up to date to include legislative and syllabus adjustments, the 2007 studying platforms supply whole examine fabric for the may perhaps and November 2007 assessments. the recent version continues the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * instructed interpreting articles from more than a few journals * could 2006 Q & A'sCIMA reliable studying structures are the one fabrics written and counseled through the CIMA college * The legitimate studying structures are the one examine fabrics counseled through CIMA * totally revised and up to date with new readngs and labored examples* Written through the Examiner and CIMA school * whole built-in package deal incorporating syllabus tips, complete textual content, advised articles, revision courses and vast query perform
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Additional info for CIMA Learning System 2007 Financial Accounting and Tax Principles (Cima Learning Systems Managerial Level 2007)
For example, special allowances for capital expenditure may encourage investment in industry, while imposing heavy taxes on cigarettes and alcoholic drink may operate to discourage sales. 2 The American Institute of Certified Public Accountants’ (AICPA) statement – Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals The AICPA’s Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals, lists 10 principles for determining if an existing tax or a proposal to modify a tax rule follows good tax policy.
Each schedule/case has its own specific rules for calculating the taxable income. After the taxable income for each schedule/case has been calculated a total taxable income is prepared by adding all the schedule/case taxable incomes together. The entity’s capital gains are then added on to give the total taxable profit for the period. qxd DIRECT TAXES ON AN ENTITY’S PROFITS AND GAINS 16 6/9/06 2:45 PM Page 16 STUDY MATERIAL P7 the income statement must be examined to determine if it is revenue or capital in nature.
3 Consumption taxes In theory a general sales tax system could take one of many different forms, in practice there are two main types in use throughout the world the single level retail sales tax and value-added tax (VAT ) systems. Sales taxes could be single- or multi-stage taxes. 1 Single-stage sales taxes Single-stage sales taxes apply at one level of the production/distribution chain only; they can be applied to any one of the following levels: ● ● ● the manufacturing level; the wholesale level; the retail level.