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Additional resources for F6 Taxation TX (FA 07) - Pocket Notes (Acca)
Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that gains and assets are not overstated and losses and liabilities are not understated. In particular, under such conditions it requires more confirmatory evidence about the existence of, and a greater reliability of measurement for, assets and gains than is required for liabilities and losses. (Para. 19) This definition of prudence still contains an element of bias insofar as it specifically warns against the overstatement of gains and assets but is silent on the understatements of gains and assets and warns against the understatement, but not the overstatement, of losses and liabilities.
8. © ASB Publications Limited 2000. Reproduced with permission. 3. However, as part of, or one might suggest as part of the cost of, the programme of convergence between UK and international Financial Reporting Standards, the ASB may have to switch its allegiance from value to the business to the use of fair value which, in its international variant, is firmly based upon market values. We shall return to the concept of current value many times in this book, particularly in Chapters 4, 5, 20 and 21.
These accounts, together with the accompanying auditors’ and directors’ reports, had to be laid before the shareholders and filed with the Registrar of Companies within certain time limits. While the basic position is unchanged, substantial alterations were made by the Companies Act 1981. 1 2 3 Regulation PE-CONS 3626/02, European Union, June 2002. See Chapter 3, Sources of authority: the rise of international standards Modernising Company Law, Cm. 5553–I and 5553–II, HMSO, July 2002. C. A. H. R.