Module 19 min938 wordsFree — no account
A value added that is not the one in the accounts
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 60 words · 1 min
Worked example
A gap of thirty-two thousand euros
Management value added: €480,000. The tax schedule adds back €24,000 of transfers of charges that the list names and that the management computation had netted off, and refuses €8,000 of charges that management deducted but the list does not retain. Value added for tax: €512,000. Both figures are right, each in its own order.
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