An accounting period, in bookkeeping, is the period with reference to which accounting books of any entity are prepared.
Australia, officially the Commonwealth of Australia, is a sovereign country comprising the mainland of the Australian continent, the island of Tasmania and numerous smaller islands.
A compliance cost is expenditure of time or money in conforming with government requirements such as legislation or regulation.
The European Court of Justice (ECJ), officially just the Court of Justice (Cour de Justice), is the supreme court of the European Union in matters of European Union law.
France, officially the French Republic (République française), is a sovereign state whose territory consists of metropolitan France in Western Europe, as well as several overseas regions and territories.
Her Majesty's Revenue and Customs (HM Revenue and Customs or HMRC) is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes including the national minimum wage.
New Zealand (Aotearoa) is a sovereign island country in the southwestern Pacific Ocean.
In the United Kingdom, corporation tax is a corporate tax levied in the United Kingdom on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.
The United States of America (USA), commonly known as the United States (U.S.) or America, is a federal republic composed of 50 states, a federal district, five major self-governing territories, and various possessions.