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
basis period — The period, usually a year, during which profits earned or income generated form the basis of assessment for the tax year … Accounting dictionary
Assessment for Learning — In classrooms where assessment for learning is practised, students know at the outset of a unit of study what they are expected to learn. At the beginning of the unit, the teacher will work with the student to understand what she or he already… … Wikipedia
Assessment-Center — Ausschnitt eines typischen Bewertungsmusters … Deutsch Wikipedia
Assessment Center — Ausschnitt eines typischen Bewertungsmusters. Voransicht des kompletten Bewertungsbogens. Ein Assessment Center (AC) (von englisch to assess = beurteilen, deutsc … Deutsch Wikipedia
basis — The difference between the current cash price and the futures price of the same commodity. Unless otherwise specified, the price of the nearby futures contract month is generally used to calculate the basis. Chicago Board of Trade glossary The… … Financial and business terms
Basis — Regarding a futures contract, the difference between the cash price and the futures price observed in the market. Also, it is the price an investor pays for a security plus any out of pocket expenses. It is used to determine capital gains or… … Financial and business terms
assessment — [[t]əse̱smənt[/t]] ♦♦♦ assessments 1) N VAR An assessment is a consideration of someone or something and a judgement about them. There is little assessment of the damage to the natural environment... The tests are supposed to provide a basis for… … English dictionary
assessment — In the most common sense, the imposing of a tax by a listing of the persons and property to be taxed and a valuation of the property of each person as a basis of apportionment and levy, such acts usually being performed by administrative officers … Ballentine's law dictionary
assessment — /euh ses meuhnt/, n. 1. the act of assessing; appraisal; evaluation. 2. an official valuation of property for the purpose of levying a tax; an assigned value. 3. an amount assessed as payable. [1530 40; ASSESS + MENT] * * * Process of setting a… … Universalium
