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The FASB is the independent standard-setting body in the United States. The FASB was established in 1973 with the goal of ensuring greater objectivity and independence in the standard-setting process. The FASB is organized as a non-profit, private sector organization. The FASB is overseen by the Financial Accounting Foundation (FAF), which selects the members of the FASB and funds its operations through as- sessments on public companies. The FASB is comprised of five board members who all serve on a full-time basis and are required to sever ties to other private sector firms in order to preserve independence. Current board members include. | Helpsheet 222 Tax year 6 April 2011 to 5 April 2012 HM Revenue Customs How to calculate your taxable profits o Contacts Please phone the number printed on page TR 1 of your tax return the SA Helpline on 0845 9000 444 the SA Orderline on 0845 9000 404 for helpsheets or go to www.hmrc.gov.uk This helpsheet gives you information to help you fill in boxes in the Self-employment pages of your personal tax return or the Trading pages of the Partnership Tax Return and the Partnership pages of your personal tax return. This helpsheet explains accounting periods how business profits are taxed cost of sales allowable business expenses basis periods overlap profits and relief capital allowances and balancing charges commencements and cessations losses - terminal loss relief partners trading or professional profits provision of personal services through a partnership. More detailed information is available if you need it. This helpsheet also refers you to other sources of information. If you do not have accounts prepared for your business you should read accounting period to mean the period for which you provide details of your business income and expenditure and accounting date to mean the date on which that period ends. Accounting periods - boxes 3.4 and 3.5 of the Partnership Tax Return or boxes 8 and 9 of the Self-employment full pages You will need to decide upon your accounting date - that is the date to which your accounts are drawn up. Enter the first day covered by the accounts in box 3.4 or 8 and your accounting date in box 3.5 or 9 . You can choose any convenient date for example the anniversary of the date you began your business or in a seasonal business a date when trade is slack and stocks are low. You are entitled to change to a different date if you want to. However whatever date you choose you will find your tax is easier to work out if you keep to it each year. And if you have just started in business you may find 5 April is the best date to choose as it .
