profit in a subsequent year

Such late payments may be made in a subsequent financial year.

Such late payments may be made in a subsequent financial year.

Such late payments may be made in a subsequent financial year.

The case then is propelled forward under that chapter . . . .

In such cases, the impact will be recognized in the financial statements of a future fiscal period.

If either of these conditions is not satisfied in a given year, the eligibility to use this treatment will cease until the conditions are satisfied in a subsequent year.

(5) If the company is required to appoint an auditor in respect of an accounting period but is not required to do so in respect of a subsequent accounting period:

If either of the conditions in point 73 is not satisfied in a given year, the eligibility to use this treatment shall cease until the conditions are satisfied in a subsequent year.

formal “forward” or “out-year” estimates—the first out-year estimate of expenditure becomes the basis of budget negotiations for the following year; and

Any donations that you do not claim can be carried forward to claim on your return for any of the next five years (a carry forward).

Development costs that were previously recognized as an expense are not recognized as an asset in a later period.

Development expenditure previously recognized as an expense is not recognized as an asset in a subsequent period.

Development expenses that have previously been recorded as an expense are not recorded as an asset in the subsequent period.

However, where the same funds are used during a later financial year, the five-year time limit shall run from the end of that financial year.