Taxing GAAP and IFRS
3.5Post-FA 2005 Capitalised expenditure
Revenue Guidance on FA 2005 points out in relation to the capital-revenue distinction that:
“the accounting treatment of an item of expenditure will not a...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.