掃碼下載APP
及時接收考試資訊及
備考信息
正保會計網校為您提供2020年-2021年ACCA全科考試大綱,點擊下方即可免費下載 TX(UK) 2020-2021年考試大綱》》
Change of Syllabus
TX-UK: June 2019 to March 2020
Table 1 - Additions to TX-UK
Section and subject area |
Syllabus content |
B3 Income from self-employment – Excluded topics |
Trading allowance of £1,000 added to excluded topics Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics. |
B4 Property and investment income – Excluded topics |
Property allowance of £1,000 added to excluded topics Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics. |
E2 Taxable total profits – Excluded topics |
Added to excluded topics: Carried forward losses prior to 1 April 2017. Restriction on carried forward losses for companies with profits over £5 million. |
E3 Chargeable gains for companies – Excluded topics |
Calculation of indexation factors added to excluded topics |
Table 2 – Amendments
Section and subject area |
Syllabus content |
E3 Chargeable gains for companies |
Part (b) amended to clarify that the indexation factor will be given for any calculation of the indexation allowance. |
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號