Menu

Search


KB logo

Manual on compilation of taxes and social payments on a quarterly basis

FP National Accounts
Compilation Guides/Handbooks

Contents of the manual: Part I recalls the basis for the user requirements and establishes the context for the work, identifying the origin and comitology followed.
Part II carries a detailed description by Member State of how taxes and social payments data are compiled. There is also shown a short summary report addressing questions related to compliance with the Commission Regulation.
Part III includes a statement of guidance notes developed to meet the needs of the quarterly compiler.
The focus in on quarterly compilation issues with reference to annual national accounting treatments arising only in so far as these are necessary in order to resolve a quarterly compilation problem.
The manual does not therefore deal with general concepts, definitions or classifications save where they need clarification when reviewing quarterly methods. It does seek to describe in detail specific quarterly accounting rules; most often in order to specify the quarterly interpretation of the accrual recording principle to be found in ESA 95.

Custodian: Eurostat


Attachments


Related Links


Also In This Category


On a scale of 1-5, please rate the helpfulness of this article


Not Helpful
Very Helpful
Optionally provide your comments to help us improve this article...

Thank you for your feedback!

Add Your Comments
Name:
Email Address:
RadEditor - HTML WYSIWYG Editor. MS Word-like content editing experience thanks to a rich set of formatting tools, dropdowns, dialogs, system modules and built-in spell-check.
RadEditor's components - toolbar, content area, modes and modules
   
Toolbar's wrapper  
Content area wrapper
RadEditor's bottom area: Design, Html and Preview modes, Statistics module and resize handle.
It contains RadEditor's Modes/views (HTML, Design and Preview), Statistics and Resizer
Editor Mode buttonsStatistics moduleEditor resizer
 
 
RadEditor's Modules - special tools used to provide extra information such as Tag Inspector, Real Time HTML Viewer, Tag Properties and other.
   
Verification Code:
Details
Created: 6 Years Ago
Created By: FP National Accounts
Last Modified: 4 Years Ago
Last Modified By: Administrator
Type: INFO
Article not rated yet.
Article has been viewed 14.4K times.
Options
Find Similar
Customer Support Software By InstantKB 2015-2
Execution: 0.000. 11 queries. Compression Disabled.