Accounting dictionary. 2014.
current-year basis — The basis of assessment for tax purposes in the UK in which tax is charged in a fiscal year on profits arising in the accounts for the period ending in that tax year. Compare preceding year basis … Big dictionary of business and management
preceding-year basis — PYB A basis for assessing profits in which the assessment in any given fiscal year is based on the accounts that ended during the previous tax year. In the UK, the PYB was replaced by the current year basis of assessment from 1997–98 onwards … Accounting dictionary
preceding-year basis — PYB A basis for assessing profits in which the assessment in any given fiscal year is based on the accounts that ended during the previous tax year. In the UK, the PYB was replaced by the current year basis of assessment from 1997 98 onwards … Big dictionary of business and management
basis of assessment — The basis upon which personal income or business profits are assessed in the UK for each fiscal year. The individual rules for each income tax schedule identify the profits or income to be assessed in that year. These rules are complex and the… … Accounting dictionary
basis of assessment — The basis upon which personal income or business profits are assessed in the UK for each fiscal year The individual rules for each income tax schedule identify the profits or income to be assessed in that year. These rules are complex and the… … Big dictionary of business and management
current assets — N COUNT Current assets are assets which a company does not use on a continuous basis, such as stocks and debts, but which can be converted into cash within one year. [BUSINESS] The company lists its current assets at $56.9 million … English dictionary
Current sea level rise — This article is about the current and future rise in sea level associated with global warming. For sea level changes in Earth s history, see Sea level#Changes through geologic time. Sea level measurements from 23 long tide gauge records in… … Wikipedia
Year — A year (from Old English gēar) is the orbital period of the Earth moving around the Sun. For an observer on Earth, this corresponds to the period it takes the Sun to complete one course throughout the zodiac along the ecliptic. In astronomy, the… … Wikipedia
Current characters of Home and Away — Home and Away is an Australian soap opera that has been broadcast on Seven Network since January 1988. Most of the characters appearing in it are residents of the fictional town of Summer Bay. The following characters currently appear in the show … Wikipedia
Current liability — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
