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community

Overview page. Subjects: Social Sciences — Arts and Humanities.

Many sociological and anthropological definitions exist, but most tend to privilege some combination of small-scale, relative boundedness, strong affective ties, traditionalism, and...

See overview in Oxford Index

community interest company

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 93 words.

A *limited company registered under the Companies (Audit, Investigations and Community Enterprise) Act 2004. Registration requires the approval

community interest company

Overview page. Subjects: Accounting — Law.

A limited company registered under the Companies (Audit, Investigations and Community Enterprise) Act 2004. Registration requires the approval of the Regulator of Community Interest...

See overview in Oxford Index

community interest company

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 130 words.

A *limited company registered under the Companies (Audit, Investigations and Community Enterprise) Act 2004. To register as a CIC, a business needs to apply to Companies House with a...

missing trader intra-community fraud

Overview page. Subjects: Accounting — Law.

A fraud in which a (commonly working in conjunction with others overseas) claims repayment of VAT on the export of goods to a fictitious purchaser in another EU country. Commonly the fraud...

See overview in Oxford Index

missing trader intra-community fraud

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 113 words.

A fraud in which a trader (commonly working in conjunction with others overseas) claims repayment of VAT on the export

missing trader intra-community fraud

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 119 words.

A fraud in which a person (commonly working in conjunction with others overseas) claims repayment of VAT on the export of goods to a fictitious purchaser in another EU country. Commonly the...

CIC

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 7 words.

Abbreviation for *community interest company.

European Court of Auditors

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 46 words.

The EU institution responsible for auditing all revenue and spending by the European Communities or any body set up by

European Court of Auditors

Overview page. Subjects: Accounting — Law.

The EU institution responsible for auditing all revenue and spending by the European Communities or any body set up by the Communities. Its mission is to promote sound financial management...

See overview in Oxford Index

capital duty

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 30 words.

A duty imposed by the European Community in 1973 to replace certain elements of the UK’s stamp duty. Capital duty

council tax

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 78 words.

A UK local-government tax raised according to property valuation. It replaced the community charge (or poll tax) in 1993–94.

capital duty

Overview page. Subjects: Accounting.

A duty imposed by the European Community in 1973 to replace certain elements of the UK’s stamp duty. Capital duty was abolished with effect from 16 March 1988.

See overview in Oxford Index

infrastructure

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 70 words.

The goods and services, usually requiring substantial investment, considered essential to the proper functioning of an economy. For example, roads, railways, sewerage, and electricity...

stakeholders

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 114 words.

All those with interests in an organization; for example, as *shareholders, employees, suppliers, customers, or members of the wider community (who could be affected by the social or...

social accounting issues

Overview page. Subjects: Accounting.

Issues that concern the impact of an entity on society, both within the organization and externally. Social accounting issues may include charitable donations of equipment and time,...

See overview in Oxford Index

social accounting issues

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 75 words.

Issues that concern the impact of an entity on society, both within the organization and externally. Social accounting issues may include charitable donations of equipment and time,...

council tax

Edited by Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 77 words.

A UK local-government tax raised according to property valuation. It replaced the community charge (or poll tax) in 1993–94. The tax is charged on the value of a domestic property as...