Basis of assessments
- 01Explanation7:31B3. Commencing trade AP<12m
- 02Illustration5:05B3. Illustration AP<12 months
- 03Explanation5:44B3. Commencing trade AP>12M
- 04Illustration4:18B3. Illustration - AP>12 months
- 05Illustration3:38B3. Illustration - Commencing trade AP=12m
- 06Past Paper2:00B3. Past Exam Question
- 07Past Paper2:16B3. Past Exam Question
- 08Explanation4:51B3. Ceasing to trade
- 09Illustration3:59B3. Illustration 1 - Ceasing to trade
- 10Illustration3:52B3. Illustration 2 - Ceasing to trade
- 11Explanation6:02B3. Capital allowances for cessation
- 12Past Paper1:42B3. Past Exam Question
- 13Past Paper6:20B3. Past Exam Question
- 14Past Paper3:19B3. June 12 - Section B - Q18
- 15Past Paper3:14B3. Specimen - Section B - Q18
- 16Quiz questionsB3a. The basis of assessment for a continuing sole trader
- 17Quiz questionsB3b. Assessable profits on commencement
- 18Quiz questionsB3bc. Assessable profits on cessation
- Syllabus B3CBE Questions