Module 18 min883 wordsFree — no account
Why a company has two results
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 64 words · 1 min
Worked example
Where the €4,000 gap comes from
The accounting result of Atelier Roussel stands at €120,000. Three charges recorded in the accounts are not deductible for tax and must be added back, for €10,000 in all. A provision released this year, already taxed when it was set aside, is deducted for €6,000. The taxable result is therefore 120,000 + 10,000 − 6,000, that is €124,000.
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