Commentary

D7.493 Transition—Deemed accounting date for non-calendar year end companies

Corporate tax
Corporate tax | Commentary

D7.493 Transition—Deemed accounting date for non-calendar year end companies

Corporate tax | Commentary

D7.493 Transition—Deemed accounting date for non-calendar year end companies

Due to the need for a clean break at transition, companies without calendar year ends are deemed to have the end of an accounting period on 31 December 20121. This allows the preparation of the necessary accounts balance sheet and regulatory return entries to calculate the transitional adjustment.

Due to the need for a clean break at transition, companies without calendar year ends are deemed to have the end of an accounting period on 31 December 20122. This allows the preparation of the necessary accounts balance sheet and regulatory return entries to

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