TITLE

Tax on sale of subsidiary

AUTHOR(S)
Farris, John; Holgate, Peter
PUB. DATE
May 1994
SOURCE
Accountancy;May94, Vol. 113 Issue 1209, p98
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
This article explains that Great Britain accounting law requires that the profit on sale of a subsidiary company to be shown separately on the face of the profit and loss account after operating profit. Financial Reporting Standard Three and the Companies Act require disclosure of circumstances that affect the overall corporate tax charge.
ACCESSION #
17872205

 

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